A-Smart Holdings Cash Flow Statement

Financials in millions SGD. Fiscal year is August - July.

Millions SGD. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Net Income	-1.07	-1.27	-0.93	0.11	-1.1	-0.7
Depreciation & Amortization	0.86	0.87	0.87	0.77	0.72	0.75
Loss (Gain) From Sale of Assets	-	-	-	-	-0.15	-0.08
Asset Writedown & Restructuring Costs	-	-	0.01	0	0.05	-
Loss (Gain) From Sale of Investments	-	-	-	-	-0	0
Loss (Gain) on Equity Investments	0.05	0.02	0.04	-0.15	-0.07	-0.07
Stock-Based Compensation	0.05	0.05	-	0.03	-	0.01
Other Operating Activities	0.41	0.09	-0.03	-0.44	0.1	-0
Change in Accounts Receivable	0.83	0.44	0.33	-2.37	-0.67	-0.33
Change in Inventory	-3.59	-3.1	-9.99	-4.39	-0.15	-0.01
Change in Accounts Payable	0.36	0.36	1.33	3.09	0.59	-0.12
Operating Cash Flow	-2.11	-2.56	-8.39	-3.34	-0.69	-0.54
Capital Expenditures	-0.03	-0.07	-0.04	-0.22	-0.04	-0.2
Sale of Property, Plant & Equipment	-	-	-	-	-	0.08
Other Investing Activities	0.01	0.03	0.04	0.1	0.01	0.03
Investing Cash Flow	-0.02	-0.05	-0.01	-0.12	-0.03	-0.1
Long-Term Debt Repaid	-	-0.92	-0.66	-0.72	-0.79	-0.68
Total Debt Repaid	-0.71	-0.92	-0.66	-0.72	-0.79	-0.68
Net Debt Issued (Repaid)	-0.11	-0.92	-0.66	-0.72	-0.79	-0.68
Issuance of Common Stock	-	-	8.94	5.37	-	-
Other Financing Activities	-0.01	-0.02	-0.4	-0.12	-0.02	-0.05
Financing Cash Flow	-0.12	-0.94	7.88	4.52	-0.81	-0.73
Foreign Exchange Rate Adjustments	-0.14	-0.12	-0.03	-0.02	0.02	-0.01
Net Cash Flow	-2.39	-3.66	-0.54	1.05	-1.51	-1.37
Free Cash Flow	-2.14	-2.63	-8.43	-3.56	-0.73	-0.74
Free Cash Flow Margin	-31.90%	-37.41%	-113.08%	-56.10%	-11.88%	-12.52%
Free Cash Flow Per Share	-0.01	-0.01	-0.04	-0.02	-0.01	-0.01
Cash Interest Paid	0.01	0.02	0.03	0.04	0.02	0.05
Levered Free Cash Flow	-1.8	-1.75	-9.62	-7.66	-0.3	-1.37
Unlevered Free Cash Flow	-1.8	-1.74	-9.6	-7.63	-0.28	-1.33
Change in Working Capital	-2.4	-2.31	-8.34	-3.67	-0.23	-0.46

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