Avarga Limited (SGX:X5N)

Avarga Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	31.39	13.05	23.56	10.93	50.88	73.3
Depreciation & Amortization	13.05	13.76	14.09	18.78	19.16	18.83
Loss (Gain) From Sale of Assets	0.09	-0.25	-2.6	-0.32	-0.14	0.29
Asset Writedown & Restructuring Costs	19.05	19.05	2.57	14.46	6.14	-
Loss (Gain) From Sale of Investments	-0.18	0.21	0.01	0.92	-	0.28
Loss (Gain) on Equity Investments	-	-	-	-	-	-0.06
Provision & Write-off of Bad Debts	0.55	0.66	1.57	13.93	0.61	1.32
Other Operating Activities	-8.4	-14.02	18.89	22.5	-35.57	37.8
Change in Accounts Receivable	4.83	28.61	-21.49	8.47	30.93	1.31
Change in Inventory	14.55	-9.73	0.58	52.29	-7.61	-39.89
Change in Accounts Payable	-20.47	-15.03	15.54	-21.82	-9.85	34.97
Operating Cash Flow	50.72	35.31	48.07	110.1	54.55	128.16
Operating Cash Flow Growth	-9.57%	-26.53%	-56.34%	101.81%	-57.43%	110.39%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-9.52	-5.23	-4.13	-5.95	-5.94	-3.9
Sale of Property, Plant & Equipment	30.76	31.13	0.11	0.32	0.13	0.04
Investment in Securities	-8.12	-8.13	-	-12.22	0.38	2.32
Other Investing Activities	-	-	10.15	-	-	0.06
Investing Cash Flow	13.12	17.77	6.14	-17.86	-5.42	-1.48

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	10.22	-	-	-	-
Long-Term Debt Issued	-	-	0.5	2	11.58	4.77
Total Debt Issued	-21.26	10.22	0.5	2	11.58	4.77
Short-Term Debt Repaid	-	-	-	-	-	-7.65
Long-Term Debt Repaid	-	-16.58	-23.87	-12.14	-47.84	-17.51
Total Debt Repaid	-16.66	-16.58	-23.87	-12.14	-47.84	-25.16
Net Debt Issued (Repaid)	-37.91	-6.36	-23.37	-10.14	-36.26	-20.39
Repurchase of Common Stock	-	-	-	-	-0.01	-9.91
Common Dividends Paid	-109	-109	-	-	-	-7.24
Other Financing Activities	-0.05	-52.94	-0.78	-9.44	-2.36	-12.23
Financing Cash Flow	-146.97	-168.3	-24.14	-19.57	-38.62	-57.45

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-0.38	-3.27	-1.54	-0.39	1.05	-0.01
Net Cash Flow	-83.5	-118.48	28.52	72.28	11.56	69.22

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	41.21	30.09	43.94	104.15	48.62	124.26
Free Cash Flow Growth	-18.83%	-31.53%	-57.81%	114.21%	-60.87%	120.54%
Free Cash Flow Margin	2.83%	1.97%	2.76%	6.16%	2.05%	5.10%
Free Cash Flow Per Share	0.45	0.33	0.48	1.15	0.54	1.35
Levered Free Cash Flow	34.11	50.93	42.79	91.16	56.39	116.13
Unlevered Free Cash Flow	37.66	54.42	46.56	95.56	62.17	122.48

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	4.04	3.53	6.54	7.61	9.14	9.65
Cash Income Tax Paid	16.24	14.31	16.07	14.28	83.98	23.87
Change in Working Capital	-3.15	3.84	-5.37	38.93	13.47	-3.6

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 22, 2026

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