Above Food Ingredients Inc. (ABVE)

Above Food Ingredients Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jan 31, 2024	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022
Net Income	-53.31	-53.31	-45.48	-5.78
Depreciation & Amortization	3.52	3.52	2.9	1.35
Other Amortization	0.08	0.08	0.05	0.01
Loss (Gain) From Sale of Assets	-0.02	-0.02	-0.03	-0.14
Asset Writedown & Restructuring Costs	1.81	1.81	6.87	-
Loss (Gain) on Equity Investments	3.79	3.79	0.81	-
Stock-Based Compensation	3.09	3.09	6.91	-
Other Operating Activities	3.94	3.94	1.01	0.95
Change in Accounts Receivable	9.81	9.81	-8.71	-9.77
Change in Inventory	21.91	21.91	5.55	-25.99
Change in Accounts Payable	5.67	5.67	8.08	26.2
Change in Income Taxes	-	-	0.05	0.06
Change in Other Net Operating Assets	6.86	6.86	4.1	-14.47
Operating Cash Flow	7.15	7.15	-17.88	-27.57
Capital Expenditures	-3.59	-3.59	-2.39	-22
Sale of Property, Plant & Equipment	0.84	0.84	2.58	0.99
Cash Acquisitions	-1.59	-1.59	-0.28	0.02
Sale (Purchase) of Intangibles	-0.06	-0.06	-0.33	-0.14
Investment in Securities	-	-	-6.26	-4.05
Investing Cash Flow	-4.52	-4.52	-6.66	-30.59
Short-Term Debt Issued	6.56	6.56	6.91	29.99
Long-Term Debt Issued	6.47	6.47	19.07	0.08
Total Debt Issued	13.03	13.03	25.97	30.07
Short-Term Debt Repaid	-11.5	-11.5	-	-
Long-Term Debt Repaid	-3.38	-3.38	-2.28	-1.51
Total Debt Repaid	-14.88	-14.88	-2.28	-1.51
Net Debt Issued (Repaid)	-1.85	-1.85	23.7	28.56
Issuance of Common Stock	-	-	-	0.2
Other Financing Activities	-2.16	-2.16	1.11	-1.56
Financing Cash Flow	-4.01	-4.01	24.81	27.2
Net Cash Flow	-1.38	-1.38	0.27	-30.97
Free Cash Flow	3.56	3.56	-20.27	-49.57
Free Cash Flow Margin	0.97%	0.97%	-5.11%	-24.93%
Free Cash Flow Per Share	0.05	0.05	-0.27	-0.69
Cash Interest Paid	4.84	4.84	5.08	2.09
Levered Free Cash Flow	15.62	15.62	-1.66	-
Unlevered Free Cash Flow	20.41	20.41	1.7	-
Change in Net Working Capital	-42.55	-42.55	-15.06	-

Source: S&P Capital IQ. Standard template. Financial Sources.