SP New Energy Corporation (PSE:SPNEC)
Philippines · Delayed Price · Currency is PHP 1.230
+0.030 (2.50%)
At close: Sep 3, 2026
SP New Energy Cash Flow Statement
Financials in millions PHP. Fiscal year is January - December.
Millions PHP. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Jun '22 Jun 30, 2022 |
Net Income | -3,873 | -4,098 | -1,604 | 5,707 | -65.34 | -60.58 |
Depreciation & Amortization | 324.06 | 321 | 379.74 | 216.23 | 2.58 | 5.42 |
Loss (Gain) on Sale of Assets | - | - | 95.9 | -17.84 | - | - |
Loss (Gain) on Sale of Investments | - | - | - | -25.96 | - | - |
Loss (Gain) on Equity Investments | - | - | - | -5,964 | - | - |
Asset Writedown | 166.83 | 121.38 | -1.87 | - | - | - |
Change in Accounts Receivable | -408.94 | -396.13 | -153.44 | 126.79 | - | - |
Change in Inventory | - | - | 1.04 | -0.75 | - | - |
Change in Accounts Payable | -1,899 | 44.92 | 2,022 | -358.75 | -20.65 | 6.27 |
Change in Other Net Operating Assets | 3,251 | 330.79 | 53.95 | -22.66 | -17.92 | -20.01 |
Other Operating Activities | 4,384 | 4,529 | 714.01 | 433.41 | -4.97 | -1.95 |
Operating Cash Flow | 1,945 | 852.89 | 1,504 | 93.17 | -106.3 | -70.85 |
Operating Cash Flow Growth | - | -43.28% | 1513.70% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Jun '22 Jun 30, 2022 |
Capital Expenditures | -50,998 | -66,420 | -9,097 | -704.78 | -1,372 | -906.75 |
Sale of Property, Plant & Equipment | - | - | - | 33.93 | - | - |
Investment in Securities | - | - | 70.14 | -8,987 | - | - |
Other Investing Activities | -8,314 | -7,246 | -227.57 | 1,068 | -1,470 | -112.85 |
Investing Cash Flow | -70,458 | -77,098 | -12,438 | -9,313 | -4,645 | -1,646 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Jun '22 Jun 30, 2022 |
Short-Term Debt Issued | - | 20,389 | 7,200 | - | - | - |
Long-Term Debt Issued | - | 68,597 | - | - | - | - |
Total Debt Issued | 73,106 | 88,986 | 7,200 | - | - | - |
Short-Term Debt Repaid | - | -18,000 | -114.9 | -114.73 | - | - |
Long-Term Debt Repaid | - | -2,033 | -399.72 | -184.79 | - | -14 |
Total Debt Repaid | -23,208 | -20,033 | -514.61 | -299.51 | -9.35 | -14 |
Net Debt Issued (Repaid) | 49,898 | 68,953 | 6,685 | -299.51 | -9.35 | -14 |
Issuance of Common Stock | - | - | - | 19,756 | 2,128 | 2,718 |
Other Financing Activities | 6,771 | 9,376 | -251.75 | -233.26 | -14.68 | -100.66 |
Financing Cash Flow | 56,669 | 78,328 | 6,434 | 19,223 | 2,104 | 2,603 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Jun '22 Jun 30, 2022 |
Foreign Exchange Rate Adjustments | 421.26 | 22.49 | -0.5 | -0.24 | 0.54 | -0.27 |
Net Cash Flow | -11,423 | 2,106 | -4,501 | 10,003 | -2,647 | 886.41 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Jun '22 Jun 30, 2022 |
Free Cash Flow | -49,053 | -65,567 | -7,593 | -611.6 | -1,479 | -977.6 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -2247.24% | -4195.08% | -632.71% | -96.25% | - | - |
Free Cash Flow Per Share | -0.98 | -1.31 | -0.15 | -0.03 | -0.17 | -0.14 |
Levered Free Cash Flow | -49,964 | -72,592 | -8,966 | 1,381 | - | -1,502 |
Unlevered Free Cash Flow | -49,501 | -72,183 | -8,774 | 1,493 | - | -1,496 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Jun '22 Jun 30, 2022 |
Cash Interest Paid | 5,674 | 3,735 | 216.31 | 136.8 | - | - |
Cash Income Tax Paid | 289.02 | 170.58 | 79.1 | - | - | - |
Change in Working Capital | 942.59 | -20.41 | 1,923 | -255.37 | -38.57 | -13.74 |