KLSE:NORTHERN Cash Flow Statement

Financials in millions MYR. Fiscal year is April - March.

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	12.06	11.41	10.09	6.12	3.11
Depreciation & Amortization	1.35	0.88	0.45	0.33	0.06
Loss (Gain) From Sale of Assets	0.07	0.07	0	-	-
Asset Writedown & Restructuring Costs	-	-	-	0.02	-
Loss (Gain) From Sale of Investments	-	-	0.01	-	-
Loss (Gain) on Equity Investments	-0.03	-0.01	0	-	-
Provision & Write-off of Bad Debts	1.32	1.32	1.84	-	-
Other Operating Activities	-1.59	1.41	1.58	0.68	0.21
Change in Accounts Receivable	2.9	-10.29	-6.03	-6.46	-4.02
Change in Inventory	0.34	-1.23	1.13	-2.5	-1.49
Change in Accounts Payable	0.59	1.97	-0.14	2.52	2.83
Change in Unearned Revenue	-1.76	2.86	-1.29	1.69	0.19
Operating Cash Flow	15.23	8.38	7.64	2.41	0.89
Operating Cash Flow Growth	532.84%	9.74%	217.44%	169.73%	-
Capital Expenditures	-6.36	-3.16	-7	-0.15	-0.14
Sale of Property, Plant & Equipment	0.01	0.01	-	-	-
Cash Acquisitions	0.02	0.02	0.25	-	-
Divestitures	-	-	-0.25	-	-
Investment in Securities	-	-	-0.14	-0.06	-0
Other Investing Activities	-0.15	-1.08	1.58	-1.4	-0.07
Investing Cash Flow	-6.48	-4.21	-5.56	-1.61	-0.21
Long-Term Debt Issued	-	17.12	2.83	4.72	0.5
Long-Term Debt Repaid	-	-13.97	-3.25	-	-0.05
Net Debt Issued (Repaid)	-10.44	3.15	-0.42	4.72	0.45
Issuance of Common Stock	42.37	42.37	-	-	-
Common Dividends Paid	-	-5	-	-	-
Other Financing Activities	-2.41	-2.52	-0.52	-0.36	-0.05
Financing Cash Flow	29.52	37.99	-0.93	4.36	0.4
Foreign Exchange Rate Adjustments	0.01	-0.01	0.01	-	-
Net Cash Flow	38.28	42.15	1.16	5.15	1.09
Free Cash Flow	8.87	5.22	0.64	2.25	0.75
Free Cash Flow Growth	293.80%	718.54%	-71.69%	198.67%	-
Free Cash Flow Margin	8.79%	6.15%	0.82%	5.04%	3.39%
Free Cash Flow Per Share	0.02	0.01	0.64	2.25	0.75
Cash Interest Paid	0.6	0.71	0.52	0.36	0.05
Cash Income Tax Paid	6.21	4.65	1.42	0.74	0.07
Levered Free Cash Flow	-	2.06	-0.11	-0.03	-
Unlevered Free Cash Flow	-	2.55	0.22	0.21	-
Change in Working Capital	2.06	-6.7	-6.33	-4.74	-2.48

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.