Union Steel Holdings Cash Flow Statement

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

Millions SGD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	8.07	9.54	12.73	11	7.07	7.61
Depreciation & Amortization	7.43	7.92	7.32	6.7	5.1	5.57
Other Amortization	-	-	-	0	0	-
Loss (Gain) From Sale of Assets	-0.04	0.15	0.06	-1.53	-0.35	-0.17
Asset Writedown & Restructuring Costs	-0.17	-0.17	0.86	0.37	0.58	0.82
Loss (Gain) From Sale of Investments	-0.43	-0.09	-	-	-	-
Loss (Gain) on Equity Investments	-0.4	-0.22	-	-	-	-
Provision & Write-off of Bad Debts	0.37	0.37	-0.55	0.82	0.26	-0.19
Other Operating Activities	0.76	1.29	1.67	2.18	1.5	3.04
Change in Accounts Receivable	-1.16	11.52	-4.84	-10.87	0.21	-4.65
Change in Inventory	4.79	3.67	2.65	1.61	-3.61	0.34
Change in Accounts Payable	-1.49	-7.01	-5.66	4.84	0.55	4.45
Operating Cash Flow	17.73	26.98	14.23	15.12	11.31	16.83
Operating Cash Flow Growth	-44.88%	89.61%	-5.90%	33.68%	-32.77%	249.36%
Capital Expenditures	-14.99	-25.33	-13.06	-6.2	-5.28	-3.25
Sale of Property, Plant & Equipment	0.62	0.69	0.33	1.1	0.51	3.29
Cash Acquisitions	-	-	-1.25	2.32	-15.86	-
Divestitures	-	-	-	1.52	-	-
Investment in Securities	-1.42	-10.56	-	-	-	-
Investing Cash Flow	-15.79	-35.2	-13.98	-1.26	-20.64	0.04
Short-Term Debt Issued	-	0.2	2.07	-	1.68	-
Long-Term Debt Issued	-	33.14	6.3	3	15.7	8.6
Total Debt Issued	21.18	33.34	8.37	3	17.38	8.6
Long-Term Debt Repaid	-	-20.52	-12.36	-11.49	-6.1	-21.43
Total Debt Repaid	-21.34	-20.52	-12.36	-11.49	-6.1	-21.43
Net Debt Issued (Repaid)	-0.15	12.82	-3.99	-8.49	11.29	-12.83
Common Dividends Paid	-1	-1.54	-1.97	-0.39	-1.58	-
Financing Cash Flow	-1.16	11.28	-5.96	-8.88	9.71	-12.83
Foreign Exchange Rate Adjustments	-0.04	-0.02	0.02	-0.04	0.06	0.01
Net Cash Flow	0.75	3.04	-5.69	4.94	0.45	4.04
Free Cash Flow	2.74	1.65	1.17	8.92	6.03	13.57
Free Cash Flow Growth	128.17%	40.53%	-86.86%	47.95%	-55.58%	1430.21%
Free Cash Flow Margin	2.64%	1.55%	1.02%	8.31%	7.52%	17.55%
Free Cash Flow Per Share	0.02	0.01	0.01	0.08	0.05	0.12
Cash Income Tax Paid	1.92	1.88	1.73	1.3	1.27	0
Levered Free Cash Flow	-10.25	-12.85	-12.19	7.43	-3.93	9.55
Unlevered Free Cash Flow	-8.88	-11.37	-11.13	8.55	-3.37	10.23
Change in Working Capital	2.14	8.18	-7.85	-4.42	-2.85	0.14

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