Beng Kuang Marine Cash Flow Statement

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	5.33	11.54	3.42	-21.83	-13.23
Depreciation & Amortization	3.57	2.9	3.04	5.39	7.05
Other Amortization	-	-	0	1.26	1.25
Loss (Gain) From Sale of Assets	-0.16	-5.59	-5.78	0.08	0.05
Asset Writedown & Restructuring Costs	0.04	0.03	0.02	6.39	7.54
Loss (Gain) From Sale of Investments	0.17	-	-	-	-
Stock-Based Compensation	0.03	-	-	-	-
Provision & Write-off of Bad Debts	0.05	-0.34	2.07	0.43	2.95
Other Operating Activities	7.45	12.11	7.18	2.18	-3.76
Change in Accounts Receivable	12.94	-5.41	-9.41	1.96	-1.76
Change in Inventory	-0.7	0.07	0.51	0.05	0.59
Change in Accounts Payable	-1.96	-1.27	4.46	1.8	3.23
Change in Unearned Revenue	-0.21	0.73	0.03	-0.45	-0.02
Operating Cash Flow	26.55	14.75	5.53	7.39	3.89
Operating Cash Flow Growth	79.99%	166.75%	-25.18%	89.83%	-37.23%
Capital Expenditures	-3.74	-1.12	-0.92	-0.48	-1.33
Sale of Property, Plant & Equipment	0.23	0.11	1.7	0.32	0.23
Cash Acquisitions	-	-0.5	-0.01	-	-0
Divestitures	-	7.54	11.36	-	-
Other Investing Activities	-0.18	-0	-	-0.02	-
Investing Cash Flow	-3.69	6.03	12.13	-0.18	-1.1
Short-Term Debt Issued	0.21	0.1	-	0.02	-
Long-Term Debt Issued	10.5	12.14	13.02	16.39	16.17
Total Debt Issued	10.71	12.24	13.02	16.41	16.17
Short-Term Debt Repaid	-	-	-0.76	-	-0.49
Long-Term Debt Repaid	-12.71	-15.62	-21.82	-22.12	-18.89
Total Debt Repaid	-12.71	-15.62	-22.58	-22.12	-19.38
Net Debt Issued (Repaid)	-2	-3.38	-9.56	-5.71	-3.21
Issuance of Common Stock	0.05	-	-	-	4.7
Common Dividends Paid	-0.69	-	-	-	-
Other Financing Activities	-5.35	-4.89	-2.24	-1.69	-1.19
Financing Cash Flow	-8	-8.27	-11.81	-7.4	0.3
Foreign Exchange Rate Adjustments	-0.51	0.02	-0.03	-0.1	0.03
Net Cash Flow	14.36	12.53	5.83	-0.29	3.13
Free Cash Flow	22.82	13.63	4.61	6.91	2.57
Free Cash Flow Growth	67.37%	195.96%	-33.38%	169.39%	-39.31%
Free Cash Flow Margin	23.24%	12.18%	5.82%	11.69%	5.00%
Free Cash Flow Per Share	0.11	0.07	0.02	0.04	0.02
Cash Interest Paid	0.65	0.95	1.85	1.57	2.54
Cash Income Tax Paid	4.26	2.53	1.74	0.86	0.33
Levered Free Cash Flow	16.9	11.81	2.3	2.78	11.5
Unlevered Free Cash Flow	17.29	12.41	3.54	3.84	12.61
Change in Working Capital	10.08	-5.88	-4.42	3.37	2.04

Source: S&P Global Market Intelligence. Standard template. Financial Sources.