BVL:SHOUGEC1 Cash Flow Statement

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020 - 2016
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 - 2016
Net Income	0.78	-0.04	0.89	-33.95	-0.49	Upgrade
Depreciation & Amortization	2.52	2.54	2.67	1.73	3.05	Upgrade
Asset Writedown	-	-	-	0.09	-	Upgrade
Change in Accounts Receivable	7.98	17.7	13.77	-18.27	6.87	Upgrade
Change in Inventory	-0.11	-0.06	0.39	-0.06	-0.55	Upgrade
Change in Accounts Payable	-1.29	-7.11	-15.19	13.99	1.13	Upgrade
Change in Other Net Operating Assets	-11.14	0.75	2.26	-15.71	-2.61	Upgrade
Other Operating Activities	1.43	1.08	-0.92	5.81	-2.4	Upgrade
Operating Cash Flow	-0.38	15.78	1.84	-42.87	5	Upgrade
Operating Cash Flow Growth	-	759.64%	-	-	22.75%	Upgrade
Capital Expenditures	-8.89	-1.62	-1.65	-2.62	-2.26	Upgrade
Investing Cash Flow	-8.89	-1.62	-1.65	-2.62	-2.26	Upgrade
Long-Term Debt Repaid	-	-0.2	-0.2	-0.18	-0.18	Upgrade
Total Debt Repaid	-	-0.2	-0.2	-0.18	-0.18	Upgrade
Net Debt Issued (Repaid)	-	-0.2	-0.2	-0.18	-0.18	Upgrade
Common Dividends Paid	-0	-0.01	-0.03	-0.02	-0.08	Upgrade
Financing Cash Flow	-0	-0.21	-0.22	-0.2	-0.26	Upgrade
Foreign Exchange Rate Adjustments	-	0.06	-0.31	-	-	Upgrade
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0	Upgrade
Net Cash Flow	-9.27	14.02	-0.35	-45.7	2.48	Upgrade
Free Cash Flow	-9.27	14.16	0.19	-45.49	2.74	Upgrade
Free Cash Flow Growth	-	7556.22%	-	-	-22.11%	Upgrade
Free Cash Flow Margin	-8.85%	10.25%	0.08%	-34.17%	2.52%	Upgrade
Free Cash Flow Per Share	-0.10	0.15	0.00	-0.48	0.03	Upgrade
Cash Interest Paid	-	-	-	-	0.2	Upgrade
Cash Income Tax Paid	-	0.37	0.59	1.54	6.91	Upgrade
Levered Free Cash Flow	-9.18	14.28	1.62	-18.23	10.52	Upgrade
Unlevered Free Cash Flow	-9.09	14.36	1.71	-18.09	10.59	Upgrade
Change in Working Capital	-5.1	11.67	-0.8	-20.05	4.85	Upgrade

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