Koyo International 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	3.3	0.06	1.54	-6.19	-0.9
Depreciation & Amortization	0.7	0.72	0.75	0.82	1.17
Loss (Gain) From Sale of Assets	-0.01	-	-	-	0.01
Loss (Gain) From Sale of Investments	-	-0.05	-0.1	0.13	-0.02
Provision & Write-off of Bad Debts	-	0.01	3.11	-	0.02
Other Operating Activities	1.75	1.65	0.17	1.91	0.71
Change in Accounts Receivable	-21.28	-6.58	-11.98	-11.26	-3.09
Change in Inventory	0.01	0.01	0.02	-0.01	-0.04
Change in Accounts Payable	36.18	-5.17	1.21	10.62	-0.51
Change in Other Net Operating Assets	-0.99	0.72	-1.72	-0.6	-
Operating Cash Flow	19.66	-8.63	-7.01	-4.58	-2.65
Capital Expenditures	-0.66	-0.04	-0.01	-0.08	-0.81
Sale of Property, Plant & Equipment	0.01	-	-	-	0.01
Investment in Securities	-	-	-	-0.05	-0.63
Other Investing Activities	0.05	0.06	0.04	0.03	0.07
Investing Cash Flow	-0.6	0.03	0.03	-0.1	-1.36
Short-Term Debt Issued	-	3	0.5	-	-
Long-Term Debt Issued	1.09	0.5	8	-	-
Total Debt Issued	1.09	3.5	8.5	-	-
Long-Term Debt Repaid	-4.14	-1.18	-0.26	-0.27	-0.3
Net Debt Issued (Repaid)	-3.05	2.32	8.24	-0.27	-0.3
Common Dividends Paid	-	-	-	-	-0.1
Other Financing Activities	-0.19	-0.32	-0.78	0.51	-0.04
Financing Cash Flow	-3.24	2	7.46	0.25	-0.44
Net Cash Flow	15.82	-6.61	0.49	-4.43	-4.44
Free Cash Flow	19	-8.67	-7.01	-4.66	-3.46
Free Cash Flow Margin	15.99%	-18.33%	-11.50%	-12.04%	-12.34%
Free Cash Flow Per Share	0.10	-0.05	-0.04	-0.03	-0.02
Cash Interest Paid	0.19	0.32	0.22	0.04	0.04
Cash Income Tax Paid	-	-	0.13	0	0.01
Levered Free Cash Flow	25.38	-8.78	-7.98	-1.04	-4.37
Unlevered Free Cash Flow	25.78	-8.42	-7.78	-1.01	-4.35
Change in Working Capital	13.92	-11.03	-12.48	-1.24	-3.64

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