Accord Financial Cash Flow Statement

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	-6.49	-3.14	-14.63	1.43	11.89	0.42
Depreciation & Amortization	0.48	0.67	0.7	0.83	0.84	1.02
Asset Writedown & Restructuring Costs	-	-	11.88	1.88	-	-
Provision for Credit Losses	14.69	16.18	24.48	8.29	-1.55	2.53
Stock-Based Compensation	0.1	0.12	0.17	0.19	0.09	-
Change in Accounts Payable	-4.49	0.42	1.35	-12.07	1.35	4.02
Change in Other Net Operating Assets	-36.03	47.34	-59.56	32.95	-117.81	15.91
Other Operating Activities	0.41	0.02	-15.53	-2.14	2.68	-1.61
Operating Cash Flow	-31.33	60.57	-51.12	31.51	-101.65	23.37
Capital Expenditures	-0.17	-0.4	-0.24	-0.18	-0.08	-0.04
Sale of Property, Plant & Equipment	0.51	60.65	-	-	-	-
Investing Cash Flow	0.34	60.25	-0.24	-0.18	-0.08	-0.04
Short-Term Debt Issued	-	-	66.47	6.68	-	-
Long-Term Debt Issued	-	55.27	4.23	2.37	127.83	10.94
Total Debt Issued	61.88	55.27	70.7	9.05	127.83	10.94
Short-Term Debt Repaid	-	-136.01	-	-	-2.41	-28.46
Long-Term Debt Repaid	-	-27.43	-25.59	-45.24	-1.9	-1.89
Total Debt Repaid	-36.41	-163.44	-25.59	-45.24	-4.31	-30.35
Net Debt Issued (Repaid)	25.47	-108.17	45.12	-36.19	123.51	-19.41
Repurchase of Common Stock	-	-	-	-	-	-0.26
Common Dividends Paid	-	-	-1.93	-2.57	-1.71	-2.06
Other Financing Activities	-	-	-	1.48	-1.43	-0.18
Financing Cash Flow	25.47	-108.17	43.19	-37.27	120.37	-21.91
Foreign Exchange Rate Adjustments	-2.88	-5.67	-0.4	0.05	-0.04	-2.65
Net Cash Flow	-8.4	6.98	-8.56	-5.89	18.6	-1.23
Free Cash Flow	-31.5	60.17	-51.35	31.33	-101.73	23.33
Free Cash Flow Margin	-87.66%	130.33%	-177.87%	77.11%	-207.00%	74.35%
Free Cash Flow Per Share	-3.68	7.03	-6.00	3.66	-11.89	2.73
Cash Interest Paid	26.24	31.52	33	22.88	10.25	10.42
Cash Income Tax Paid	-	0.03	3.66	4.04	0.99	-2.33

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.