ANNUAL REPORT 2025 141 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 199101018358 (228669-V) Kimlun Corporation Berhad (Incorporated in Malaysia) Consolidated statement of cash flows For the financial year ended 31 December 2025 2025 2024 RM RM Operating activities Profit before tax 138,110,809 68,398,279 Adjustments for: Interest income (2,800,060) (2,588,083) Finance costs 38,650,210 25,323,623 Allowance for impairment on trade receivables 1,994,000 107,000 Reversal of allowance for impairment on: - contract assets - (25,391,137) - trade receivables - (18,184,023) Write back of land held for development - (1,500,000) Depreciation of: - property, plant and equipment 46,585,216 27,861,030 - right-of-use assets 4,240,220 3,819,906 - investment properties 6,549 6,549 Gain on disposal of property, plant and equipment (1,025,582) (514,900) Gain on derecognition due to lease modification (544) (41,504) Gain on remeasurement of financial liabilities - (1,007,022) Gain on deemed disposal of investment in joint ventures - (1,837,388) Loss on disposal of: - assets held for sale - 455,437 - subsidiaries - 273,080 Inventories written down 3,728,849 - Property, plant and equipment written off 58,232 86,542 Share of profit of joint ventures (2,374,950) (644,142) Share of loss of associate 1,374,152 329,650 Provision for defect liability costs 8,044,216 5,020,000 Unrealised foreign exchange loss 4,384,832 7,387,217 Operating cash flows before changes in working capital 240,976,149 87,360,114 Property development costs and contract cost assets 13,472,543 (79,564,767) Inventories 18,434,550 787,044 Receivables (72,828,029) (112,339,924) Other current assets (172,934,821) (66,619,264) Payables 130,820,878 148,846,483 Other current liabilities 30,185,977 26,422,037 Cash flows generated from operations 188,127,247 4,891,723 Interest received 1,134,278 2,507,195 Income taxes paid (19,104,735) (4,618,696) Interest paid (36,326,895) (32,365,798) Net cash flows generated from/(used in) operating activities 133,829,895 (29,585,576) - 21 -
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