Low Keng Huat (Singapore) Cash Flow Statement

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

Millions SGD. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022	Jan '21 Jan 31, 2021
Net Income	-13.86	2.1	-1.14	-32.33	20.82	48.74
Depreciation & Amortization	10.36	11.55	11.49	12	9.56	9.73
Other Amortization	10.78	21.81	14.55	0.54	4.84	1.54
Loss (Gain) From Sale of Assets	-	-0.02	-0.03	0.16	-8.58	-
Asset Writedown & Restructuring Costs	1.69	1.22	0	-2.13	-1.11	1.56
Loss (Gain) From Sale of Investments	3.52	2.75	7.9	24.46	-16.21	-
Loss (Gain) on Equity Investments	0.52	-0.98	-2.9	2.09	-0.32	-53.22
Provision & Write-off of Bad Debts	-0.01	-0.01	0.02	-0.36	-0.24	1.02
Other Operating Activities	16.66	20.68	25.89	13.54	5.48	-2.8
Change in Accounts Receivable	283.54	115.68	99.85	-3.11	69.83	-38.43
Change in Inventory	-0.07	-0.12	0.02	0.07	-0	-0.02
Change in Accounts Payable	-20.62	-14.32	-1.9	9.79	1.73	5.26
Change in Unearned Revenue	-	-	-	-1.55	1.55	-0.39
Operating Cash Flow	292.51	160.35	153.76	23.16	87.36	-27.02
Operating Cash Flow Growth	162.73%	4.28%	563.90%	-73.49%	-	-
Capital Expenditures	-4.46	-7.49	-4.84	-2.2	-10.68	-7.89
Sale of Property, Plant & Equipment	-	0.03	0.04	-	0.26	0.15
Sale (Purchase) of Real Estate	-0.29	-0.06	-	-	22.75	-0.11
Investment in Securities	-49.24	-45.94	-3.02	-15.14	-1.59	67
Other Investing Activities	15.28	18.61	1.69	44.02	80.49	4.93
Investing Cash Flow	-38.72	-34.85	-6.14	26.68	91.22	64.09
Long-Term Debt Issued	-	32.28	119.43	178.61	30	46.98
Long-Term Debt Repaid	-	-131.54	-197.51	-272.35	-96.35	-55.45
Net Debt Issued (Repaid)	-165.73	-99.26	-78.08	-93.74	-66.35	-8.47
Common Dividends Paid	-11.08	-11.08	-7.39	-14.78	-18.47	-11.08
Other Financing Activities	-13.18	-19.78	-33.41	-17.53	-50.04	-1.66
Financing Cash Flow	-189.99	-130.11	-118.87	-126.05	-134.85	-21.21
Foreign Exchange Rate Adjustments	0.02	-0.01	-0.44	-0.83	-0.23	1.1
Net Cash Flow	63.83	-4.63	28.32	-77.04	43.5	16.95
Free Cash Flow	288.05	152.86	148.92	20.96	76.68	-34.91
Free Cash Flow Growth	177.23%	2.65%	610.48%	-72.67%	-	-
Free Cash Flow Margin	109.31%	31.67%	40.50%	21.55%	47.44%	-47.59%
Free Cash Flow Per Share	0.39	0.21	0.20	0.03	0.10	-0.05
Cash Interest Paid	16.43	22.14	27.78	17.77	6.96	6.72
Cash Income Tax Paid	-	-0.32	0.87	-	-0.67	1.29
Levered Free Cash Flow	287.15	151.63	128.47	11.79	79.53	-33.57
Unlevered Free Cash Flow	297.27	165.45	145.67	23.12	84.41	-27.86
Change in Working Capital	262.85	101.24	97.96	5.19	73.11	-33.58

Updated Jul 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.