Global Testing Corporation Limited (SGX:AYN)

SGX:AYN Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	7.36	5.15	3.4	11.22	9.4	0.36
Depreciation & Amortization	5.43	5.61	5.99	6.12	7.09	7.59
Other Amortization	0.2	0.2	0.21	0.2	0.17	0.09
Loss (Gain) From Sale of Assets	-	-	-	-	-0.11	-
Loss (Gain) From Sale of Investments	-	-	-	-	-	-0.49
Provision & Write-off of Bad Debts	0.03	-0	-0.04	-0.11	0.03	-0.12
Other Operating Activities	-0.01	-0.07	0.34	0.84	-1.6	0.17
Change in Accounts Receivable	-2.73	-2.15	0.54	1.62	-4.73	-0.22
Change in Accounts Payable	0.78	-0.34	0.27	0.18	1.62	-0.35
Change in Other Net Operating Assets	0.9	0.86	-0.3	-0.11	1.62	-0.45
Operating Cash Flow	11.95	9.25	10.41	19.97	13.49	6.56
Operating Cash Flow Growth	48.93%	-11.11%	-47.86%	48.07%	105.50%	-2.42%
Capital Expenditures	-6.38	-6.73	-5.4	-7.84	-5.52	-3.25
Sale of Property, Plant & Equipment	-	-	-	-	0.11	-
Investment in Securities	4.5	6.02	-9.02	-	-	0.97
Investing Cash Flow	-1.88	-0.72	-14.42	-7.84	-5.41	-2.28
Short-Term Debt Issued	-	1.92	-	-	1.61	3.99
Total Debt Issued	-	1.92	-	-	1.61	3.99
Short-Term Debt Repaid	-	-1.92	-	-	-1.61	-3.99
Long-Term Debt Repaid	-	-0.08	-0.18	-0.64	-1.99	-2.01
Total Debt Repaid	-0.06	-2	-0.18	-0.64	-3.6	-6
Net Debt Issued (Repaid)	-0.06	-0.08	-0.18	-0.64	-1.99	-2.01
Repurchase of Common Stock	-1.4	-2.14	-2.6	-0.26	-	-
Common Dividends Paid	-	-	-	-5.14	-	-
Other Financing Activities	-0	-0.01	-0.01	-0.01	-0.07	-0.17
Financing Cash Flow	-1.46	-2.23	-2.78	-6.05	-2.06	-2.18
Net Cash Flow	8.61	6.31	-6.79	6.08	6.02	2.1
Free Cash Flow	5.56	2.52	5.01	12.13	7.97	3.31
Free Cash Flow Growth	136.26%	-49.59%	-58.70%	52.13%	140.57%	4.94%
Free Cash Flow Margin	12.20%	6.08%	12.34%	26.15%	20.58%	14.47%
Free Cash Flow Per Share	0.17	0.07	0.14	0.35	0.23	0.09
Cash Interest Paid	0	0.01	0.01	0.01	0.07	0.17
Levered Free Cash Flow	2.13	-0.77	4.41	7.73	5.45	3.16
Unlevered Free Cash Flow	2.13	-0.77	4.42	7.74	5.49	3.27
Change in Working Capital	-1.05	-1.63	0.51	1.7	-1.49	-1.03

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.