GSS Energy Cash Flow Statement

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-15.74	-15.76	-8.79	-14.9	5.17	5.59
Depreciation & Amortization	7.05	7.07	6.93	5.4	4.2	3.84
Other Amortization	0.17	0.17	0.03	0.01	0.01	0.02
Loss (Gain) From Sale of Assets	-	-	-	-0	-0.46	-0.01
Asset Writedown & Restructuring Costs	6.41	6.43	-	-	-	0.05
Loss (Gain) on Equity Investments	-	-	-	2.75	0.01	0.01
Stock-Based Compensation	-	0.01	0.07	0.08	-	0.12
Provision & Write-off of Bad Debts	1	1	2.27	0.18	-	-
Other Operating Activities	2.73	0.75	0.3	10.22	-0.55	1.45
Change in Accounts Receivable	8.64	2.66	-13.4	15.76	12.22	-15.51
Change in Inventory	4.27	0.86	12.09	3.21	-18.96	-3.36
Change in Accounts Payable	-0.32	6.58	-4.04	-7.38	5.17	6.58
Change in Other Net Operating Assets	0.47	-0.35	1.87	2.52	-5.31	-0.18
Operating Cash Flow	14.67	9.41	-2.67	17.83	1.49	-1.42
Operating Cash Flow Growth	-31.41%	-	-	1097.65%	-	-
Capital Expenditures	-1.71	-2.26	-1.81	-3.69	-0.87	-5.86
Sale of Property, Plant & Equipment	-	-	-	0	0.47	0.01
Cash Acquisitions	-	-	-	-2.87	-	-
Sale (Purchase) of Intangibles	-0.34	-0.43	-1.95	-0.39	-	-
Investment in Securities	1.39	0.04	0.05	0.07	0.62	0.4
Other Investing Activities	-0.2	-0.2	-	-	-0.46	-
Investing Cash Flow	-0.85	-2.84	-3.71	-6.88	-0.23	-5.45
Long-Term Debt Issued	-	48.73	94.02	79.61	65.8	37.23
Total Debt Issued	37.27	48.73	94.02	79.61	65.8	37.23
Long-Term Debt Repaid	-	-59.39	-85.66	-89.62	-62.79	-30.77
Total Debt Repaid	-53.5	-59.39	-85.66	-89.62	-62.79	-30.77
Net Debt Issued (Repaid)	-16.23	-10.66	8.36	-10	3.01	6.46
Issuance of Common Stock	-	-	-	-	4.83	0.07
Other Financing Activities	-1.53	-2.06	-2.23	-1.41	-0.47	0.03
Financing Cash Flow	-17.75	-12.72	6.13	-11.42	7.37	6.56
Foreign Exchange Rate Adjustments	-0.28	0.29	-0.37	-0.12	0.05	0.13
Net Cash Flow	-4.22	-5.86	-0.62	-0.59	8.67	-0.19
Free Cash Flow	12.96	7.16	-4.48	14.14	0.62	-7.27
Free Cash Flow Growth	-31.94%	-	-	2166.35%	-	-
Free Cash Flow Margin	12.57%	7.17%	-3.79%	10.90%	0.53%	-6.84%
Free Cash Flow Per Share	0.01	0.01	-0.01	0.02	0.00	-0.01
Cash Interest Paid	1.52	2.04	1.88	1.41	0.47	0.31
Cash Income Tax Paid	0.29	0.31	1.58	1.33	1.06	0.58
Levered Free Cash Flow	11.58	5.5	-2.4	15.12	-0.87	-7.94
Unlevered Free Cash Flow	12.52	6.78	-1.22	16	-0.58	-7.75
Change in Working Capital	13.07	9.76	-3.49	14.1	-6.88	-12.47

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