Upson International Cash Flow Statement

Financials in millions PHP. Fiscal year is January - December.

Millions PHP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Net Income	463.73	464.19	537.86	403.64	206.74	85.3
Depreciation & Amortization	391.95	309.08	280.83	303.33	315.34	357.57
Other Operating Activities	164.52	54.72	129.77	100.99	158.12	255.97
Change in Accounts Receivable	42.14	-108.77	-24.35	51.89	-11.94	-13.62
Change in Inventory	-645.96	-687.18	-684.13	-520.23	-80.16	-24.98
Change in Accounts Payable	-395.9	61.57	-527.96	607.29	-51.04	-72.7
Change in Other Net Operating Assets	-50.03	-25.18	-32.22	-23.9	-6.46	-12.43
Operating Cash Flow	-29.54	68.43	-320.21	923.02	530.61	575.1
Operating Cash Flow Growth	-	-	-	73.95%	-7.74%	-
Capital Expenditures	-188.61	-219.5	-109.23	-58.82	-45.5	-53.85
Divestitures	-	-	-	-	157.64	-
Other Investing Activities	-	-	-	1,099	-61.03	-255.98
Investing Cash Flow	-188.61	-219.5	-109.23	1,040	51.11	-309.82
Short-Term Debt Issued	-	-	-	-	4,123	-
Long-Term Debt Issued	-	2,611	2,870	2,855	-	2,963
Total Debt Issued	2,175	2,611	2,870	2,855	4,123	2,963
Short-Term Debt Repaid	-	-	-	-	-3,982	-
Long-Term Debt Repaid	-	-2,798	-2,562	-4,220	-109.98	-2,961
Total Debt Repaid	-2,286	-2,798	-2,562	-4,220	-4,091	-2,961
Net Debt Issued (Repaid)	-111.48	-187.15	307.58	-1,365	31.36	1.42
Issuance of Common Stock	-	1,430	0	232.5	-	-
Common Dividends Paid	-187.5	-413.31	-114.69	-307	-	-
Other Financing Activities	-127.53	-119.32	-62.83	-103.55	-199.23	-225.29
Financing Cash Flow	-426.51	710.53	130.06	-1,543	-167.87	-223.87
Net Cash Flow	-644.67	559.46	-299.38	419.95	413.85	41.41
Free Cash Flow	-218.16	-151.07	-429.44	864.2	485.11	521.26
Free Cash Flow Growth	-	-	-	78.15%	-6.93%	-
Free Cash Flow Margin	-2.00%	-1.51%	-4.54%	10.09%	5.95%	6.89%
Free Cash Flow Per Share	-0.07	-0.05	-0.17	0.65	0.36	0.39
Cash Interest Paid	127.53	119.32	62.83	103.55	199.23	225.29
Cash Income Tax Paid	135.94	187.15	135.15	91.81	65.62	31.57
Levered Free Cash Flow	-610.29	-814.57	-342.75	1,752	1,681	-
Unlevered Free Cash Flow	-520.92	-737.39	-296.41	1,824	1,814	-
Change in Net Working Capital	972.01	1,088	878.85	-1,228	-1,286	-

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.