Koh Brothers Group 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	18.58	-5.45	-21.96	6.01	6.9
Depreciation & Amortization	9.67	8.51	11.05	10.02	15.94
Loss (Gain) From Sale of Assets	-15.85	-0.32	-0.82	-8.63	-0.68
Asset Writedown & Restructuring Costs	0.2	-1.79	0.16	-6.43	-7.24
Loss (Gain) From Sale of Investments	-1.57	-0.03	0.87	1.01	-
Loss (Gain) on Equity Investments	-2.98	-5.23	-2.73	-1.63	-3.04
Other Operating Activities	5.59	9.85	13.19	9.78	5.06
Change in Accounts Receivable	7.98	37.94	87.1	-9.98	-13.1
Change in Inventory	-4.83	4.89	1.68	2.58	-5.3
Change in Accounts Payable	39.25	-6.3	-6.35	16.79	-19.53
Change in Other Net Operating Assets	1.63	24.13	-0.36	16.93	-2.03
Operating Cash Flow	64.58	61.12	75.58	39.45	-20.35
Operating Cash Flow Growth	5.65%	-19.13%	91.60%	-	-
Capital Expenditures	-4.94	-2.3	-2.26	-3.28	-3.02
Sale of Property, Plant & Equipment	21.18	0.35	0.47	16.57	3.14
Sale (Purchase) of Real Estate	-	-	7.69	-	-
Investment in Securities	2.18	1.23	-0.19	0.24	-10.76
Other Investing Activities	3.9	1.75	1.1	3.99	6.97
Investing Cash Flow	22.32	1.04	6.81	17.51	-3.68
Long-Term Debt Issued	55.31	29	52.34	33.95	35.25
Long-Term Debt Repaid	-91.85	-102.34	-104.89	-94.88	-45.45
Net Debt Issued (Repaid)	-36.54	-73.34	-52.55	-60.93	-10.19
Common Dividends Paid	-0.41	-	-0.83	-0.83	-
Other Financing Activities	-7.03	-14.5	-14.27	-6.83	27.44
Financing Cash Flow	-43.98	-87.84	-67.65	-68.58	17.24
Foreign Exchange Rate Adjustments	0.28	0.99	-1.35	-1.1	0.1
Net Cash Flow	43.2	-24.68	13.4	-12.72	-6.7
Free Cash Flow	59.64	58.82	73.32	36.17	-23.37
Free Cash Flow Growth	1.38%	-19.78%	102.74%	-	-
Free Cash Flow Margin	18.11%	24.68%	20.58%	10.24%	-9.25%
Free Cash Flow Per Share	0.14	0.14	0.18	0.09	-0.06
Cash Interest Paid	5.53	13.36	13.41	10.11	9.23
Cash Income Tax Paid	3.72	2.87	1.9	1.32	0.78
Levered Free Cash Flow	95.05	59.51	46.16	65.18	-36.69
Unlevered Free Cash Flow	99.01	67.17	54.93	71.92	-30.94
Change in Working Capital	44.02	60.65	82.06	26.33	-39.97

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