Polaris Ltd
SGX:5BI
Cash Flow Statement
Cash Flow Statement
Polaris Ltd
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 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Operating Cash Flow | |||||||||||||||||||||
Net Income |
1
|
2
|
3
|
2
|
1
|
1
|
3
|
1
|
(0)
|
0
|
(2)
|
0
|
0
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(6)
|
(7)
|
|
Depreciation & Amortization |
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
0
|
|
Other Non-Cash Items |
(2)
|
(2)
|
(2)
|
(2)
|
0
|
(0)
|
(2)
|
(1)
|
(1)
|
(1)
|
1
|
0
|
(0)
|
0
|
1
|
1
|
1
|
1
|
1
|
1
|
|
Cash Taxes Paid |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
|
Cash Interest Paid |
0
|
0
|
1
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
0
|
0
|
|
Change in Working Capital |
4
|
(0)
|
1
|
(1)
|
(2)
|
1
|
0
|
(1)
|
(0)
|
(4)
|
(3)
|
(5)
|
(4)
|
(1)
|
(1)
|
(3)
|
(4)
|
(2)
|
(1)
|
(3)
|
|
Cash from Operating Activities |
4
N/A
|
0
-92%
|
3
+668%
|
0
-92%
|
0
+6%
|
3
+1 026%
|
1
-54%
|
(1)
N/A
|
(1)
+14%
|
(5)
-521%
|
(4)
+20%
|
(4)
-14%
|
(4)
+12%
|
(0)
+89%
|
(0)
+46%
|
(2)
-766%
|
(2)
-31%
|
(2)
+28%
|
(6)
-272%
|
(8)
-26%
|
|
Investing Cash Flow | |||||||||||||||||||||
Capital Expenditures |
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(0)
|
(0)
|
(0)
|
|
Other Items |
2
|
1
|
1
|
1
|
(1)
|
(1)
|
4
|
4
|
6
|
6
|
1
|
1
|
0
|
0
|
1
|
(0)
|
0
|
7
|
0
|
(5)
|
|
Cash from Investing Activities |
2
N/A
|
1
-42%
|
1
-2%
|
1
-28%
|
(1)
N/A
|
(1)
-1%
|
3
N/A
|
4
+8%
|
5
+43%
|
5
-1%
|
1
-85%
|
1
0%
|
0
-95%
|
0
+154%
|
1
+1 045%
|
(1)
N/A
|
(0)
+51%
|
6
N/A
|
(0)
N/A
|
(5)
-12 463%
|
|
Financing Cash Flow | |||||||||||||||||||||
Net Issuance of Debt |
(3)
|
(2)
|
(2)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
1
|
0
|
(1)
|
(1)
|
(0)
|
|
Other |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
0
|
11
|
0
|
|
Cash from Financing Activities |
(3)
N/A
|
(2)
+28%
|
(2)
+30%
|
(0)
+83%
|
(1)
-231%
|
(1)
+1%
|
(1)
-1%
|
(1)
+0%
|
(0)
+71%
|
(1)
-168%
|
(1)
+2%
|
(1)
+1%
|
(1)
-64%
|
(1)
+18%
|
(0)
+79%
|
1
N/A
|
0
-56%
|
(1)
N/A
|
11
N/A
|
11
+3%
|
|
Change in Cash | |||||||||||||||||||||
Effect of Foreign Exchange Rates |
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
1
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
(0)
|
(0)
|
0
|
(0)
|
0
|
0
|
|
Net Change in Cash |
3
N/A
|
(1)
N/A
|
2
N/A
|
1
-74%
|
(2)
N/A
|
1
N/A
|
4
+450%
|
3
-40%
|
4
+73%
|
0
-96%
|
(3)
N/A
|
(4)
-15%
|
(5)
-15%
|
(1)
+76%
|
1
N/A
|
(2)
N/A
|
(2)
-33%
|
3
N/A
|
4
+27%
|
(2)
N/A
|
|
Free Cash Flow | |||||||||||||||||||||
Free Cash Flow |
4
N/A
|
0
-92%
|
3
+650%
|
(0)
N/A
|
(0)
-32%
|
2
N/A
|
1
-65%
|
(1)
N/A
|
(1)
-8%
|
(5)
-361%
|
(4)
+19%
|
(4)
-13%
|
(4)
+17%
|
(0)
+89%
|
(0)
+23%
|
(2)
-590%
|
(3)
-42%
|
(2)
+29%
|
(7)
-193%
|
(8)
-25%
|