Eshbal Functional Food Inc. (TSXV:ESBL)

Eshbal Functional Food Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Net Income	-2.01	0.31	-0	-0.01
Depreciation & Amortization	0.75	0.67	0.68	0.73
Other Amortization	0.01	0.01	0	0.01
Loss (Gain) From Sale of Assets	-0.01	-0.01	0.01	-
Other Operating Activities	1.4	-0.06	0	0.13
Change in Accounts Receivable	0.11	0.14	-0.26	-0.06
Change in Inventory	-0.15	-0.57	0.05	0
Change in Accounts Payable	0.26	0.37	0.18	-0.44
Change in Other Net Operating Assets	-0.01	-0.23	-0.1	-0.05
Operating Cash Flow	0.35	0.63	0.56	0.23
Operating Cash Flow Growth	-63.72%	12.08%	145.85%	-
Capital Expenditures	-0.15	-0.13	-0.08	-0.19
Sale of Property, Plant & Equipment	0.02	0.02	0.02	-
Cash Acquisitions	-	-	-	-0.1
Other Investing Activities	-	-	-	0.02
Investing Cash Flow	-0.12	-0.11	-0.06	-0.27
Short-Term Debt Issued	-	-	0.27	0.14
Long-Term Debt Issued	-	-	-	0.47
Total Debt Issued	-0.08	-	0.27	0.61
Short-Term Debt Repaid	-	-0.08	-0.2	-0.16
Long-Term Debt Repaid	-	-0.56	-0.45	-0.59
Total Debt Repaid	-0.67	-0.64	-0.65	-0.75
Net Debt Issued (Repaid)	-0.75	-0.64	-0.38	-0.14
Issuance of Common Stock	0.66	-	0.24	-
Other Financing Activities	0.52	-	-0.18	-0.17
Financing Cash Flow	0.43	-0.64	-0.31	-0.31
Foreign Exchange Rate Adjustments	0	0.02	-0.06	0.24
Net Cash Flow	0.66	-0.1	0.13	-0.11
Free Cash Flow	0.2	0.5	0.48	0.04
Free Cash Flow Growth	-74.75%	3.75%	1100.00%	-
Free Cash Flow Margin	1.57%	4.35%	4.30%	0.33%
Cash Interest Paid	0.12	0.11	0.12	0.14
Levered Free Cash Flow	0.34	0.44	0.37	-
Unlevered Free Cash Flow	0.59	0.67	0.57	-
Change in Working Capital	0.2	-0.29	-0.14	-0.54

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