BRC Asia Cash Flow Statement

Financials in millions SGD. Fiscal year is October - September.

Millions SGD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	94.3	93.54	75.75	90.22	47.03
Depreciation & Amortization	18.91	19.2	18.43	17.73	17.99
Loss (Gain) From Sale of Assets	0.02	-0.13	0.1	0.42	0.03
Asset Writedown & Restructuring Costs	0.05	0	0.18	0	0.11
Loss (Gain) From Sale of Investments	-0.4	-17.68	-	-	-
Loss (Gain) on Equity Investments	-0.45	1.14	6.98	-2.7	-1.95
Provision & Write-off of Bad Debts	-0.87	-0.71	5.47	2.44	4.15
Other Operating Activities	0.63	14.03	-19.33	-4.75	51.81
Change in Accounts Receivable	-42	28.33	3.36	-36.2	-71.62
Change in Inventory	78.13	29.08	45.65	17.03	-231.94
Change in Accounts Payable	-12.72	36.79	41.2	-19.34	26
Change in Other Net Operating Assets	-12.37	3.09	-18.26	-15.89	32.24
Operating Cash Flow	123.24	206.68	159.53	48.96	-126.16
Operating Cash Flow Growth	-40.38%	29.56%	225.82%	-	-
Capital Expenditures	-6.81	-4.31	-3.27	-2.91	-1.94
Sale of Property, Plant & Equipment	0.08	0.45	0.02	0.03	0.04
Cash Acquisitions	-14.75	-	-	-	-
Investment in Securities	0.01	1.13	-	-	0.44
Other Investing Activities	3.36	5.55	5.91	1.5	0.33
Investing Cash Flow	-18.11	2.82	2.66	-1.38	-1.13
Short-Term Debt Issued	1,060	985.71	-	53.91	233
Long-Term Debt Issued	-	-	-	-	12
Total Debt Issued	1,060	985.71	-	53.91	245
Short-Term Debt Repaid	-1,084	-1,115	-48.5	-	-20
Long-Term Debt Repaid	-7.48	-12.6	-33.46	-31.95	-73.95
Total Debt Repaid	-1,091	-1,128	-81.96	-31.95	-93.95
Net Debt Issued (Repaid)	-31.29	-142.06	-81.96	21.96	151.04
Issuance of Common Stock	-	-	-	45.9	14.2
Common Dividends Paid	-38.41	-28.81	-16.46	-27.44	-14.6
Other Financing Activities	-7.23	-10.79	-12.14	-6.63	-5.05
Financing Cash Flow	-93.4	-196.75	-127.02	22.82	135.86
Foreign Exchange Rate Adjustments	0.02	-6	-5.12	1.21	-0.04
Net Cash Flow	11.75	6.75	30.05	71.6	8.53
Free Cash Flow	116.43	202.38	156.26	46.05	-128.1
Free Cash Flow Growth	-42.47%	29.51%	239.33%	-	-
Free Cash Flow Margin	7.50%	13.66%	9.60%	2.71%	-10.96%
Free Cash Flow Per Share	0.42	0.74	0.57	0.17	-0.53
Cash Interest Paid	7.23	10.79	12.14	6.52	4.6
Cash Income Tax Paid	17.53	14.21	17.91	17.01	9.51
Levered Free Cash Flow	82.87	170.71	122.16	20.4	-144.79
Unlevered Free Cash Flow	87.48	177.76	130.19	24.88	-141.85
Change in Working Capital	11.05	97.29	71.95	-54.39	-245.32

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