ASBISc Enterprises 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	60.64	54.44	53.05	75.87	77.02
Depreciation & Amortization	9.68	8.39	7.16	4.74	4.07
Other Amortization	0.15	0.22	0.57	1.05	1.01
Loss (Gain) From Sale of Assets	0.11	0.24	-5.3	0.05	0.07
Asset Writedown & Restructuring Costs	0.47	0.01	-	-	-
Loss (Gain) on Equity Investments	0.68	0.36	0.24	0.16	-
Provision & Write-off of Bad Debts	2.21	1.16	3.17	1.02	0.34
Other Operating Activities	11.21	-7.92	21.57	-1.75	-2.08
Change in Accounts Receivable	-133.27	-51.97	-36.26	22.32	-56.77
Change in Inventory	-31.13	-102.16	81.06	-192.98	-46.4
Change in Accounts Payable	170	171.32	-24.02	21.41	27.17
Change in Other Net Operating Assets	64.09	-47.38	-55.82	12.06	36.94
Operating Cash Flow	154.82	26.71	45.41	-56.05	41.37
Operating Cash Flow Growth	479.58%	-41.18%	-	-	-1.92%
Capital Expenditures	-19.21	-17.22	-16.38	-11.11	-13.28
Sale of Property, Plant & Equipment	0.11	3.24	4.91	0.63	-
Cash Acquisitions	-0.54	-0.01	0.61	-	-0.04
Divestitures	-	-	0.4	0.37	-
Sale (Purchase) of Intangibles	-1.1	-1.67	-1.3	-0.4	-0.69
Sale (Purchase) of Real Estate	-	-	4.3	-	-
Investment in Securities	-2.36	-3.05	-4.86	-1.57	-1.15
Other Investing Activities	0.92	0.61	0.63	1	0.14
Investing Cash Flow	-22.17	-18.08	-11.71	-11.08	-15.03
Short-Term Debt Issued	0.06	8.22	8.48	27.31	35.56
Long-Term Debt Issued	-	7.96	-	-	-
Total Debt Issued	0.06	16.18	8.48	27.31	35.56
Long-Term Debt Repaid	-3.85	-	-2.27	-1.19	-2.88
Net Debt Issued (Repaid)	-3.79	16.18	6.21	26.12	32.67
Issuance of Common Stock	-	0.03	1.15	-	0.42
Repurchase of Common Stock	-	-	-	-1	-
Common Dividends Paid	-27.75	-27.75	-24.98	-16.57	-22.19
Other Financing Activities	-	-	-0.13	-	-
Financing Cash Flow	-31.54	-11.54	-17.75	8.56	10.9
Net Cash Flow	101.11	-2.91	15.95	-58.57	37.24
Free Cash Flow	135.61	9.49	29.03	-67.16	28.08
Free Cash Flow Growth	1328.34%	-67.29%	-	-	-27.18%
Free Cash Flow Margin	3.51%	0.32%	0.95%	-2.50%	0.91%
Free Cash Flow Per Share	2.44	0.17	0.52	-1.21	0.51
Cash Interest Paid	14.93	13.16	15.72	10.89	5.66
Cash Income Tax Paid	13.13	11.95	10.8	16.4	18.37
Levered Free Cash Flow	73.22	-12.65	15.34	-62.59	40.73
Unlevered Free Cash Flow	89.29	2.25	32.89	-50.16	51.35
Change in Working Capital	69.68	-30.19	-35.04	-137.19	-39.06

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