Sugat Group Cash Flow Statement

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

Millions ILS. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	22.95	12.2	-12.99	18.35
Depreciation & Amortization	58.27	54.68	53.62	42.93
Loss (Gain) From Sale of Assets	0.34	0.01	0.31	0.25
Asset Writedown & Restructuring Costs	-	-	0.36	-
Stock-Based Compensation	0.03	0.08	0.22	0.68
Other Operating Activities	12.76	8.69	-8.64	3.09
Change in Accounts Receivable	-17.24	-0.84	-4.12	-10.87
Change in Inventory	18.22	3.12	-16.04	-59.84
Change in Accounts Payable	-21.98	-12.67	23.39	11.76
Change in Other Net Operating Assets	-5.39	-3.45	21.39	5.75
Operating Cash Flow	67.96	61.81	57.51	12.09
Operating Cash Flow Growth	18.17%	7.49%	375.72%	-
Capital Expenditures	-22.65	-16.97	-15.29	-11.18
Sale of Property, Plant & Equipment	0.85	0.38	0.57	1.02
Cash Acquisitions	-19.47	-10.84	-39.32	-73.79
Sale (Purchase) of Real Estate	-	1.45	-0.7	-3.26
Investment in Securities	0.12	-	-0.16	-
Other Investing Activities	-0.7	-	-0.4	-
Investing Cash Flow	-41.86	-25.97	-55.31	-87.21
Short-Term Debt Issued	-	23.43	64.56	66.29
Long-Term Debt Issued	-	5.9	31.5	79.45
Total Debt Issued	60.34	29.33	96.06	145.74
Long-Term Debt Repaid	-	-65.39	-70.39	-53.9
Net Debt Issued (Repaid)	-1.88	-36.06	25.67	91.84
Issuance of Common Stock	0	0	0	0.01
Common Dividends Paid	-	-1.35	-7.27	-15.43
Other Financing Activities	-1.17	-9.52	-1.19	-0.57
Financing Cash Flow	-3.04	-46.93	17.21	75.85
Foreign Exchange Rate Adjustments	-0.54	0.82	0.47	1.39
Net Cash Flow	22.52	-10.27	19.88	2.12
Free Cash Flow	45.31	44.85	42.22	0.91
Free Cash Flow Growth	7.33%	6.24%	4554.36%	-
Free Cash Flow Margin	4.83%	4.73%	4.38%	0.11%
Free Cash Flow Per Share	1.10	1.09	1.03	0.02
Cash Interest Paid	25.95	26.64	29.72	13.07
Cash Income Tax Paid	8.72	8.63	9.58	7.75
Levered Free Cash Flow	-	23.99	-	-
Unlevered Free Cash Flow	-	45.09	-	-
Change in Working Capital	-26.39	-13.84	24.62	-53.2

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