Sugat Group Cash Flow Statement

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

Millions ILS. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	102.9	12.2	-12.99	18.35
Depreciation & Amortization	59.9	54.68	53.62	42.93
Loss (Gain) From Sale of Assets	-90.72	0.01	0.31	0.25
Asset Writedown & Restructuring Costs	-	-	0.36	-
Loss (Gain) on Equity Investments	-0.3	-	-	-
Stock-Based Compensation	0.02	0.08	0.22	0.68
Other Operating Activities	-9.26	8.69	-8.64	3.09
Change in Accounts Receivable	-10.79	-0.84	-4.12	-10.87
Change in Inventory	10.32	3.12	-16.04	-59.84
Change in Accounts Payable	12.95	-12.67	23.39	11.76
Change in Other Net Operating Assets	34.49	-3.45	21.39	5.75
Operating Cash Flow	109.5	61.81	57.51	12.09
Operating Cash Flow Growth	77.15%	7.49%	375.72%	-
Capital Expenditures	-24.13	-16.97	-15.29	-11.18
Sale of Property, Plant & Equipment	0.54	0.38	0.57	1.02
Cash Acquisitions	-17.09	-10.84	-39.32	-73.79
Sale (Purchase) of Real Estate	-	1.45	-0.7	-3.26
Investment in Securities	-42.37	-	-0.16	-
Other Investing Activities	49.3	-	-0.4	-
Investing Cash Flow	-33.75	-25.97	-55.31	-87.21
Short-Term Debt Issued	-	23.43	64.56	66.29
Long-Term Debt Issued	67.23	5.9	31.5	79.45
Total Debt Issued	67.23	29.33	96.06	145.74
Short-Term Debt Repaid	-210.53	-	-	-
Long-Term Debt Repaid	-202.67	-65.39	-70.39	-53.9
Total Debt Repaid	-413.21	-65.39	-70.39	-53.9
Net Debt Issued (Repaid)	-345.98	-36.06	25.67	91.84
Issuance of Common Stock	349.31	0	0	0.01
Common Dividends Paid	-	-1.35	-7.27	-15.43
Other Financing Activities	-2.5	-9.52	-1.19	-0.57
Financing Cash Flow	0.84	-46.93	17.21	75.85
Foreign Exchange Rate Adjustments	-0.84	0.82	0.47	1.39
Net Cash Flow	75.75	-10.27	19.88	2.12
Free Cash Flow	85.37	44.85	42.22	0.91
Free Cash Flow Growth	90.35%	6.24%	4554.36%	-
Free Cash Flow Margin	9.09%	4.73%	4.38%	0.11%
Free Cash Flow Per Share	2.00	1.09	1.03	0.02
Cash Interest Paid	-	26.64	29.72	13.07
Cash Income Tax Paid	-	8.63	9.58	7.75
Levered Free Cash Flow	172.87	23.99	-	-
Unlevered Free Cash Flow	195.09	45.09	-	-
Change in Working Capital	46.97	-13.84	24.62	-53.2

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