TopGum Industries Cash Flow Statement

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

Millions USD. 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	-15.94	-6.49	3.21	3.63	1.58
Depreciation & Amortization	-	2.44	2.07	1.94	1.85
Loss (Gain) From Sale of Assets	-	-	-	-	0.01
Asset Writedown & Restructuring Costs	-	9.95	-	-	-
Stock-Based Compensation	-	1.89	0.75	0.81	0.59
Other Operating Activities	26.22	0.35	-0.5	0.5	0.74
Change in Accounts Receivable	-	-1.02	-0.87	-4.42	-3.52
Change in Inventory	-	-2.19	-4.32	-0.62	-2.19
Change in Accounts Payable	-	1.76	2.75	0.44	3.34
Change in Other Net Operating Assets	-	-0	-1.65	-1.22	-1.31
Operating Cash Flow	10.28	6.69	1.44	1.08	1.1
Operating Cash Flow Growth	53.62%	363.76%	34.11%	-1.74%	7.98%
Capital Expenditures	-19.17	-12.82	-26.59	-12.93	-7.25
Sale of Property, Plant & Equipment	-	-	-	0	0.04
Cash Acquisitions	-13.98	-	-0.95	-	-
Sale (Purchase) of Intangibles	-0.48	-0.57	-0.28	-0.33	-0.33
Investment in Securities	0.95	0.4	-0.41	-0.14	-
Other Investing Activities	0.32	-	-	-	0.03
Investing Cash Flow	-32.37	-12.99	-28.22	-13.4	-7.51
Long-Term Debt Issued	9.34	6.04	16.94	0.99	-
Total Debt Issued	9.34	6.04	16.94	0.99	-
Long-Term Debt Repaid	-2.83	-1.63	-1.21	-0.72	-6.41
Total Debt Repaid	-2.83	-1.63	-1.21	-0.72	-6.41
Net Debt Issued (Repaid)	6.51	4.41	15.73	0.27	-6.41
Issuance of Common Stock	35.94	-	17.62	0.06	28.64
Other Financing Activities	-0.54	0.09	-0.15	-0.07	-0.1
Financing Cash Flow	41.91	4.5	33.2	0.26	22.12
Foreign Exchange Rate Adjustments	1.78	0.24	0.63	-1.55	0.92
Net Cash Flow	21.6	-1.57	7.05	-13.6	16.63
Free Cash Flow	-8.89	-6.12	-25.15	-11.85	-6.15
Free Cash Flow Margin	-8.81%	-10.33%	-55.15%	-26.99%	-18.61%
Free Cash Flow Per Share	-0.07	-0.06	-0.26	-0.12	-0.07
Cash Interest Paid	-	-	-	0.07	0.1
Cash Income Tax Paid	-	0.3	0.26	0.14	0.25
Levered Free Cash Flow	10.26	-7.86	-28.72	-12.01	-6.85
Unlevered Free Cash Flow	12.25	-7.43	-28.58	-11.93	-6.69
Change in Working Capital	-	-1.46	-4.09	-5.81	-3.68

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