Lion Posim Bhd
KLSE:POS
Cash Flow Statement
Cash Flow Statement
Lion Posim Bhd
Sep-2013 | Dec-2013 | Mar-2014 | Jun-2014 | Sep-2014 | Dec-2014 | Mar-2015 | Jun-2015 | Sep-2015 | Dec-2015 | Mar-2016 | Jun-2016 | Sep-2016 | Dec-2016 | Mar-2017 | Jun-2017 | Sep-2017 | Dec-2017 | Mar-2018 | Jun-2018 | Sep-2018 | Dec-2018 | Mar-2019 | Jun-2019 | Sep-2019 | Dec-2019 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Operating Cash Flow | ||||||||||||||||||||||||||||||||||||||||||
Net Income |
10
|
2
|
3
|
(250)
|
(252)
|
(326)
|
(328)
|
(105)
|
(108)
|
(38)
|
(97)
|
(387)
|
(390)
|
(393)
|
(339)
|
15
|
27
|
31
|
31
|
19
|
10
|
6
|
7
|
9
|
8
|
11
|
11
|
32
|
33
|
167
|
164
|
139
|
272
|
0
|
136
|
141
|
5
|
0
|
3
|
4
|
2
|
|
Depreciation & Amortization |
0
|
0
|
0
|
6
|
0
|
0
|
0
|
6
|
0
|
0
|
0
|
6
|
0
|
0
|
0
|
5
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
|
Other Non-Cash Items |
17
|
21
|
17
|
259
|
267
|
270
|
343
|
115
|
121
|
121
|
112
|
399
|
408
|
408
|
350
|
(11)
|
(18)
|
(21)
|
(21)
|
(16)
|
(1)
|
1
|
1
|
(0)
|
2
|
2
|
1
|
(21)
|
(19)
|
(157)
|
(155)
|
(138)
|
(279)
|
(139)
|
(133)
|
(130)
|
12
|
13
|
17
|
18
|
18
|
|
Cash Taxes Paid |
0
|
0
|
0
|
16
|
0
|
0
|
0
|
14
|
0
|
0
|
0
|
10
|
0
|
0
|
0
|
5
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
11
|
0
|
0
|
0
|
5
|
0
|
0
|
0
|
|
Change in Working Capital |
(42)
|
(63)
|
(108)
|
(47)
|
(32)
|
61
|
(9)
|
(23)
|
(31)
|
(159)
|
(88)
|
(56)
|
(45)
|
9
|
(8)
|
1
|
(22)
|
(25)
|
11
|
11
|
15
|
(2)
|
(36)
|
(29)
|
(41)
|
(20)
|
(13)
|
22
|
(16)
|
(38)
|
(40)
|
(91)
|
(101)
|
(123)
|
(145)
|
(174)
|
(115)
|
(81)
|
(109)
|
(73)
|
(66)
|
|
Cash from Operating Activities |
(15)
N/A
|
(40)
-161%
|
(88)
-123%
|
(32)
+64%
|
(17)
+46%
|
5
N/A
|
6
+22%
|
(6)
N/A
|
(18)
-176%
|
(75)
-329%
|
(73)
+3%
|
(38)
+48%
|
(26)
+31%
|
25
N/A
|
3
-89%
|
10
+263%
|
(13)
N/A
|
(15)
-19%
|
20
N/A
|
18
-10%
|
24
+30%
|
5
-78%
|
(28)
N/A
|
(18)
+38%
|
(31)
-77%
|
(7)
+76%
|
(1)
+88%
|
33
N/A
|
(2)
N/A
|
(28)
-1 058%
|
(31)
-12%
|
(90)
-189%
|
(108)
-20%
|
(116)
-8%
|
(141)
-21%
|
(163)
-16%
|
(98)
+40%
|
(64)
+35%
|
(88)
-39%
|
(51)
+42%
|
(46)
+11%
|
|
Investing Cash Flow | ||||||||||||||||||||||||||||||||||||||||||
Capital Expenditures |
(6)
|
(4)
|
(9)
|
(14)
|
(14)
|
(14)
|
(11)
|
(5)
|
(5)
|
(5)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(2)
|
(3)
|
(3)
|
(3)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(15)
|
(16)
|
(23)
|
(27)
|
(18)
|
(18)
|
(11)
|
(6)
|
|
Other Items |
53
|
28
|
18
|
(13)
|
(18)
|
7
|
57
|
58
|
64
|
100
|
46
|
29
|
27
|
(34)
|
(35)
|
(20)
|
0
|
27
|
53
|
53
|
35
|
30
|
7
|
5
|
5
|
4
|
2
|
2
|
2
|
182
|
199
|
199
|
400
|
200
|
203
|
203
|
2
|
14
|
11
|
11
|
16
|
|
Cash from Investing Activities |
47
N/A
|
24
-49%
|
9
-65%
|
(27)
N/A
|
(31)
-14%
|
(6)
+80%
|
46
N/A
|
52
+14%
|
58
+11%
|
95
+62%
|
44
-53%
|
27
-39%
|
26
-5%
|
(35)
N/A
|
(36)
-3%
|
(21)
+42%
|
(1)
+96%
|
25
N/A
|
50
+100%
|
51
+1%
|
33
-36%
|
28
-14%
|
5
-81%
|
4
-35%
|
3
-4%
|
3
-24%
|
0
-92%
|
1
+200%
|
1
+33%
|
181
+22 463%
|
197
+9%
|
198
+0%
|
397
+101%
|
185
-53%
|
187
+1%
|
180
-4%
|
(25)
N/A
|
(5)
+81%
|
(6)
-30%
|
1
N/A
|
11
+1 717%
|
|
Financing Cash Flow | ||||||||||||||||||||||||||||||||||||||||||
Net Issuance of Common Stock |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(2)
|
(2)
|
(1)
|
(1)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Net Issuance of Debt |
(2)
|
17
|
16
|
16
|
16
|
(1)
|
1
|
(1)
|
1
|
0
|
(1)
|
(1)
|
(2)
|
(1)
|
(1)
|
(0)
|
(1)
|
1
|
(21)
|
(21)
|
(21)
|
(22)
|
(0)
|
0
|
0
|
(0)
|
0
|
(1)
|
0
|
16
|
17
|
18
|
30
|
16
|
4
|
5
|
(8)
|
1
|
27
|
27
|
22
|
|
Cash Paid for Dividends |
0
|
(4)
|
(4)
|
(4)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Other |
(6)
|
(5)
|
4
|
1
|
1
|
2
|
2
|
(3)
|
(3)
|
(3)
|
(3)
|
(1)
|
(2)
|
(2)
|
(2)
|
(5)
|
(4)
|
(5)
|
(4)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(27)
|
(23)
|
(47)
|
(82)
|
(77)
|
(83)
|
(61)
|
(2)
|
(3)
|
(2)
|
(3)
|
|
Cash from Financing Activities |
(12)
N/A
|
8
N/A
|
16
+92%
|
14
-14%
|
13
-2%
|
1
-90%
|
3
+107%
|
(4)
N/A
|
(2)
+44%
|
(4)
-73%
|
(6)
-63%
|
(5)
+26%
|
(6)
-28%
|
(3)
+44%
|
(4)
-6%
|
(5)
-55%
|
(5)
+17%
|
(4)
+11%
|
(25)
-525%
|
(22)
+11%
|
(22)
+2%
|
(22)
-2%
|
(1)
+97%
|
0
N/A
|
0
N/A
|
(1)
N/A
|
(0)
+80%
|
(1)
-900%
|
0
N/A
|
16
+8 100%
|
(10)
N/A
|
(5)
+50%
|
(17)
-228%
|
(65)
-290%
|
(73)
-12%
|
(78)
-7%
|
(68)
+12%
|
(1)
+99%
|
24
N/A
|
25
+3%
|
19
-23%
|
|
Change in Cash | ||||||||||||||||||||||||||||||||||||||||||
Effect of Foreign Exchange Rates |
0
|
1
|
0
|
0
|
1
|
0
|
1
|
0
|
1
|
1
|
0
|
0
|
0
|
1
|
2
|
0
|
1
|
(1)
|
(1)
|
0
|
(1)
|
(1)
|
(0)
|
0
|
(0)
|
(0)
|
0
|
0
|
1
|
1
|
5
|
8
|
18
|
12
|
16
|
12
|
3
|
(1)
|
(1)
|
(1)
|
(1)
|
|
Net Change in Cash |
20
N/A
|
(7)
N/A
|
(64)
-865%
|
(46)
+28%
|
(34)
+25%
|
0
N/A
|
56
+13 975%
|
42
-25%
|
39
-7%
|
17
-58%
|
(35)
N/A
|
(16)
+55%
|
(6)
+60%
|
(13)
-102%
|
(35)
-183%
|
(17)
+53%
|
(18)
-6%
|
5
N/A
|
45
+762%
|
47
+4%
|
33
-29%
|
10
-70%
|
(24)
N/A
|
(14)
+42%
|
(28)
-104%
|
(6)
+80%
|
(1)
+91%
|
33
N/A
|
(0)
N/A
|
170
N/A
|
161
-6%
|
111
-31%
|
290
+162%
|
16
-95%
|
(12)
N/A
|
(49)
-329%
|
(189)
-283%
|
(70)
+63%
|
(72)
-2%
|
(27)
+63%
|
(17)
+38%
|
|
Free Cash Flow | ||||||||||||||||||||||||||||||||||||||||||
Free Cash Flow |
(21)
N/A
|
(43)
-103%
|
(98)
-126%
|
(46)
+53%
|
(31)
+33%
|
(9)
+73%
|
(5)
+46%
|
(12)
-156%
|
(23)
-92%
|
(80)
-254%
|
(74)
+7%
|
(40)
+47%
|
(28)
+30%
|
23
N/A
|
1
-94%
|
9
+559%
|
(14)
N/A
|
(18)
-26%
|
18
N/A
|
15
-12%
|
21
+35%
|
3
-84%
|
(30)
N/A
|
(19)
+36%
|
(32)
-70%
|
(9)
+73%
|
(3)
+71%
|
31
N/A
|
(4)
N/A
|
(30)
-638%
|
(33)
-10%
|
(91)
-181%
|
(110)
-21%
|
(131)
-19%
|
(157)
-20%
|
(187)
-19%
|
(125)
+33%
|
(82)
+34%
|
(106)
-29%
|
(62)
+42%
|
(51)
+17%
|