FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 85 STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 The accompanying Notes form an integral part of these Financial Statements. The Group The Company 2025 2024 2025 2024 RM RM RM RM CASH FLOWS FROM/(FOR) OPERATING ACTIVITIES Profit before tax 223,736,502 198,429,739 36,623,086 42,085,741 Adjustments for: Depreciation of property, plant and equipment 18,179,327 17,284,642 193,860 106,859 Depreciation of right-of-use assets 3,275,619 3,397,988 - - Interest expense 752,199 794,591 - - Unrealised loss/(gain) on foreign exchange 9,773,756 (4,208,237) 2,514 82,047 Inventories written down 84,623 290,040 - - Property, plant and equipment written off 27,780 143,635 - - Interest income (11,251,068) (7,366,656) (2,883,079) (1,092,352) Fair value gain on short-term investments (2,941,888) (1,614,770) - - Gain on disposal of property, plant and equipment (25,137) - - - Gain on disposal of short-term investments - (129,802) - - Gain on lease termination (1,509) (1,474) - - Reversal of allowance for impairment losses on trade receivables (47,063) - - - Reversal of inventories previously written down (11,875) - - - Dividend income from subsidiaries - - (46,478,306) (51,230,084) Operating Profit/(Loss) Before Working Capital Changes 241,551,266 207,019,696 (12,541,925) (10,047,789) (Increase)/Decrease in: Inventories (1,583,689) (676,706) - - Trade receivables 13,528,065 (29,220,198) - - Other receivables and prepaid expenses 2,970,580 1,759,536 31,502 414,912 Increase/(Decrease) in: Trade payables (7,224,198) 5,420,723 - - Other payables and accrued expenses 2,521,791 22,931,683 1,128,937 2,133,385 Amount owing by subsidiaries - - 103,110 (115,164) Cash Generated From/(For) Operations 251,763,815 207,234,734 (11,278,376) (7,614,656) Taxes paid (48,854,364) (40,608,744) (59,850) (55,279) Net Cash From/(For) Operating Activities 202,909,451 166,625,990 (11,338,226) (7,669,935)
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