J Smart & Co (Contractors) PLC
LSE:SMJ
Cash Flow Statement
Cash Flow Statement
J Smart & Co (Contractors) PLC
| Jul-2001 | Jan-2002 | Jul-2002 | Jan-2003 | Jul-2003 | Jan-2004 | Jul-2004 | Jan-2005 | Jul-2005 | Jan-2007 | Jul-2007 | Jan-2008 | Jul-2008 | Jan-2009 | Jul-2009 | Jan-2010 | Jul-2010 | Jan-2011 | Jul-2011 | Jan-2012 | Jul-2012 | Jan-2013 | Jul-2013 | Jan-2014 | Jul-2014 | Jan-2015 | Jul-2015 | Jan-2016 | Jul-2016 | Jan-2017 | Jul-2017 | Jan-2018 | Jul-2018 | Jan-2019 | Jul-2019 | Jan-2020 | Jul-2020 | Jan-2021 | Jul-2021 | Jan-2022 | Jul-2022 | Jan-2023 | Jul-2023 | Jan-2024 | Jul-2024 | Jan-2025 | Jul-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ||||||||||||||||||||||||||||||||||||||||||||||||
| Net Income |
3
|
4
|
5
|
5
|
4
|
4
|
5
|
5
|
5
|
4
|
8
|
11
|
6
|
2
|
(1)
|
(2)
|
4
|
5
|
1
|
(1)
|
0
|
(0)
|
1
|
(0)
|
1
|
1
|
4
|
4
|
4
|
4
|
4
|
4
|
5
|
5
|
7
|
6
|
4
|
5
|
15
|
20
|
8
|
2
|
0
|
0
|
2
|
2
|
7
|
|
| Depreciation & Amortization |
1
|
1
|
0
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
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
|
0
|
0
|
0
|
1
|
|
| Other Non-Cash Items |
0
|
0
|
0
|
(0)
|
2
|
1
|
0
|
(0)
|
(0)
|
(2)
|
(5)
|
(8)
|
(5)
|
(1)
|
4
|
5
|
(0)
|
(2)
|
2
|
4
|
3
|
2
|
(0)
|
(0)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(2)
|
(4)
|
(4)
|
(4)
|
(4)
|
(3)
|
(3)
|
(13)
|
(18)
|
(7)
|
(1)
|
1
|
1
|
(3)
|
(3)
|
(8)
|
|
| Cash Taxes Paid |
1
|
1
|
1
|
1
|
1
|
2
|
2
|
1
|
1
|
1
|
2
|
2
|
2
|
2
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
0
|
0
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
0
|
0
|
0
|
1
|
1
|
1
|
(0)
|
0
|
1
|
0
|
|
| Cash Interest Paid |
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Change in Working Capital |
(3)
|
(4)
|
(2)
|
(5)
|
(1)
|
5
|
0
|
(2)
|
(2)
|
(3)
|
(7)
|
(5)
|
(3)
|
(5)
|
(2)
|
0
|
1
|
(3)
|
(2)
|
0
|
(3)
|
(2)
|
(4)
|
(4)
|
7
|
8
|
3
|
1
|
3
|
4
|
(1)
|
(2)
|
(6)
|
(6)
|
0
|
5
|
3
|
0
|
(2)
|
(2)
|
(6)
|
(8)
|
(5)
|
(2)
|
(0)
|
(3)
|
2
|
|
| Cash from Operating Activities |
1
N/A
|
0
-60%
|
3
+707%
|
0
-93%
|
5
+2 345%
|
12
+115%
|
6
-52%
|
3
-48%
|
3
-2%
|
(1)
N/A
|
(4)
-419%
|
(2)
+59%
|
(2)
+4%
|
(4)
-155%
|
1
N/A
|
4
+184%
|
5
+28%
|
1
-87%
|
1
+103%
|
3
+151%
|
0
-95%
|
0
+31%
|
(3)
N/A
|
(4)
-19%
|
6
N/A
|
7
+15%
|
5
-36%
|
3
-31%
|
6
+78%
|
7
+27%
|
2
-76%
|
0
-73%
|
(4)
N/A
|
(4)
+4%
|
3
N/A
|
7
+120%
|
5
-33%
|
2
-53%
|
1
-61%
|
0
-50%
|
(4)
N/A
|
(6)
-46%
|
(3)
+45%
|
(1)
+82%
|
(1)
+11%
|
(3)
-408%
|
2
N/A
|
|
| Investing Cash Flow | ||||||||||||||||||||||||||||||||||||||||||||||||
| Capital Expenditures |
(2)
|
(3)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(2)
|
(2)
|
(3)
|
(4)
|
(0)
|
1
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(0)
|
(1)
|
(1)
|
(0)
|
(1)
|
(0)
|
(1)
|
(0)
|
(0)
|
(0)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(2)
|
(2)
|
(0)
|
(1)
|
|
| Other Items |
(1)
|
(2)
|
(4)
|
(3)
|
(2)
|
(2)
|
(2)
|
0
|
0
|
(0)
|
11
|
17
|
6
|
(1)
|
(3)
|
(1)
|
(3)
|
(2)
|
(1)
|
(4)
|
(3)
|
(2)
|
7
|
7
|
(2)
|
3
|
3
|
(4)
|
(3)
|
(1)
|
4
|
0
|
1
|
4
|
(0)
|
(1)
|
(3)
|
(3)
|
(4)
|
19
|
21
|
(4)
|
(6)
|
(3)
|
4
|
16
|
8
|
|
| Cash from Investing Activities |
(3)
N/A
|
(5)
-52%
|
(5)
+1%
|
(4)
+26%
|
(2)
+44%
|
(2)
-23%
|
(2)
+11%
|
(1)
+71%
|
(0)
+59%
|
(1)
-119%
|
11
N/A
|
17
+54%
|
4
-75%
|
(3)
N/A
|
(6)
-87%
|
(6)
+15%
|
(4)
+32%
|
(1)
+85%
|
(1)
-96%
|
(5)
-339%
|
(3)
+30%
|
(2)
+29%
|
7
N/A
|
7
+2%
|
(3)
N/A
|
2
N/A
|
2
+3%
|
(4)
N/A
|
(3)
+17%
|
(1)
+70%
|
3
N/A
|
(0)
N/A
|
0
N/A
|
3
+1 637%
|
(1)
N/A
|
(2)
-198%
|
(3)
-79%
|
(3)
-12%
|
(4)
-14%
|
19
N/A
|
20
+6%
|
(5)
N/A
|
(7)
-36%
|
(6)
+17%
|
2
N/A
|
16
+688%
|
7
-54%
|
|
| Financing Cash Flow | ||||||||||||||||||||||||||||||||||||||||||||||||
| Net Issuance of Common Stock |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(1)
|
(2)
|
(2)
|
(1)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(1)
|
(2)
|
(1)
|
(1)
|
(1)
|
|
| Net Issuance of Debt |
(0)
|
(0)
|
6
|
6
|
(3)
|
(5)
|
(3)
|
(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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Cash Paid for Dividends |
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(1)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
|
| Other |
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
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
|
| Cash from Financing Activities |
(1)
N/A
|
(1)
-1%
|
5
N/A
|
5
0%
|
(4)
N/A
|
(6)
-56%
|
(4)
+36%
|
(2)
+55%
|
(1)
+63%
|
(0)
+19%
|
(1)
-31%
|
(1)
-3%
|
(1)
N/A
|
(1)
-3%
|
(1)
-10%
|
(1)
-57%
|
(1)
-21%
|
(1)
-2%
|
(1)
N/A
|
(2)
-8%
|
(2)
-41%
|
(3)
-51%
|
(3)
+2%
|
(2)
+51%
|
(1)
+28%
|
(1)
-10%
|
(2)
-33%
|
(2)
+5%
|
(2)
+3%
|
(2)
-2%
|
(1)
+11%
|
(2)
-45%
|
(2)
-13%
|
(2)
+16%
|
(2)
+16%
|
(1)
+19%
|
(2)
-20%
|
(1)
+12%
|
(2)
-54%
|
(3)
-39%
|
(3)
-3%
|
(3)
-1%
|
(3)
+15%
|
(3)
-16%
|
(2)
+29%
|
(2)
+18%
|
(2)
-8%
|
|
| Change in Cash | ||||||||||||||||||||||||||||||||||||||||||||||||
| Net Change in Cash |
(3)
N/A
|
(5)
-74%
|
4
N/A
|
2
-52%
|
(0)
N/A
|
4
N/A
|
(0)
N/A
|
1
N/A
|
2
+203%
|
(2)
N/A
|
6
N/A
|
14
+131%
|
2
-87%
|
(8)
N/A
|
(6)
+26%
|
(3)
+50%
|
(0)
+87%
|
(1)
-248%
|
(1)
+6%
|
(3)
-156%
|
(5)
-62%
|
(6)
-1%
|
0
N/A
|
1
+595%
|
3
+85%
|
8
+221%
|
5
-36%
|
(2)
N/A
|
1
N/A
|
5
+472%
|
4
-25%
|
(2)
N/A
|
(6)
-273%
|
(2)
+61%
|
1
N/A
|
4
+281%
|
0
-96%
|
(3)
N/A
|
(5)
-104%
|
16
N/A
|
13
-21%
|
(14)
N/A
|
(13)
+10%
|
(9)
+27%
|
(1)
+93%
|
12
N/A
|
7
-36%
|
|
| Free Cash Flow | ||||||||||||||||||||||||||||||||||||||||||||||||
| Free Cash Flow |
(1)
N/A
|
(2)
-111%
|
2
N/A
|
(0)
N/A
|
5
N/A
|
11
+126%
|
5
-54%
|
2
-57%
|
2
-4%
|
(1)
N/A
|
(4)
-364%
|
(2)
+53%
|
(4)
-92%
|
(6)
-61%
|
(2)
+73%
|
(1)
+57%
|
4
N/A
|
2
-59%
|
1
-51%
|
3
+201%
|
(0)
N/A
|
(0)
+14%
|
(4)
-5 917%
|
(4)
-12%
|
6
N/A
|
7
+17%
|
4
-37%
|
3
-36%
|
5
+96%
|
7
+28%
|
1
-82%
|
(0)
N/A
|
(4)
-43 300%
|
(4)
+2%
|
3
N/A
|
7
+140%
|
5
-35%
|
2
-55%
|
1
-72%
|
0
-96%
|
(4)
N/A
|
(6)
-45%
|
(4)
+34%
|
(3)
+36%
|
(2)
+23%
|
(3)
-41%
|
1
N/A
|
|