Fibra Upsite Cash Flow Statement

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

Millions MXN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020 - 2018
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	2020 - 2018
Net Income	344.16	1,114	7	14.55	431.66	Upgrade
Asset Writedown	-27.85	-1,267	78.45	-113.77	-408.93	Upgrade
Change in Accounts Receivable	0.75	2.79	-2.49	72.64	-43.75	Upgrade
Change in Accounts Payable	8.05	-45.71	-33.51	73.39	-6.51	Upgrade
Change in Other Net Operating Assets	-2.99	111.75	18.68	-77.34	-32.11	Upgrade
Other Operating Activities	-181.48	419.29	-99.38	-25.36	-7.49	Upgrade
Operating Cash Flow	188.07	342.74	-32.37	-99.74	-52.15	Upgrade
Operating Cash Flow Growth	-45.13%	-	-	-	-	Upgrade
Acquisition of Real Estate Assets	-10.99	-34.69	-409.1	-623.15	-583.12	Upgrade
Net Sale / Acq. of Real Estate Assets	-10.99	-34.69	-409.1	-623.15	-583.12	Upgrade
Other Investing Activities	40.23	35.47	19.24	3.48	19.85	Upgrade
Investing Cash Flow	29.24	0.78	-389.86	-619.67	-563.27	Upgrade
Long-Term Debt Issued	-	584.44	616.04	573.48	279.19	Upgrade
Long-Term Debt Repaid	-339.25	-32.46	-8.19	-0.58	-	Upgrade
Net Debt Issued (Repaid)	-339.25	551.98	607.85	572.9	279.19	Upgrade
Repurchase of Common Stock	-540.21	-	-	-	-	Upgrade
Other Financing Activities	141.26	-120.38	-78.26	-40.14	-12.35	Upgrade
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-	Upgrade
Net Cash Flow	-520.89	775.13	107.36	-186.65	-348.58	Upgrade
Cash Interest Paid	-	120.38	78.26	40.14	12.36	Upgrade
Levered Free Cash Flow	138.63	80.92	-42.89	-45.89	-82.43	Upgrade
Unlevered Free Cash Flow	222.73	156.15	6.02	-20.8	-74.7	Upgrade
Change in Working Capital	53.24	76.2	-18.43	24.84	-67.38	Upgrade

Source: S&P Capital IQ. Real Estate template. Financial Sources.