← ARB IOT Group Ltd

Annual Trend FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Cash flows from operating activities:
Amortization of intangible assets — — $15.4m $22.4m $27.9m $18.9m —
Adjustments For Deferred Tax Of Prior Periods — — — $235k ($3.5m) ($1.1m) —
Deferred taxes ($3.2m) ($3.8m) ($3.0m) ($6.8m) ($256k) $1.5m ($1.5m)
Impairment loss on intangible assets — — — $0 $0 $8.0m —
Share-based compensation $2.9m $5.6m $3.3m $6.7m $4.9m $4.0m $5.5m
Impairment of goodwill and intangibles — — — — $0 $5.1m $41.1m
Share-based compensation granted on business acquisition $0 ($1.3m) $0 — — — —
Interest expense of lease liabilities — — $6k $4k $10k $4k —
Operating profit/(loss) before changes in working capital $48.4m $8.9m $104.4m $59.5m ($10.5m) $1.2m —
Changes in non-cash working capital items $5.7m ($86k) ($1.1m) $2.3m ($10.2m) $10.2m ($11.0m)
Additional Financial Items
Adjustments For Current Tax Of Prior Period — — — — $33k $16k —
Adjustments For Decrease Increase In Trade Account Receivable — — — ($937k) $16.1m ($3.3m) —
Adjustments For Gain Loss On Disposal Of Investments In Subsidiaries Joint Ventures And Associates — — — — ($65k) — —
Adjustments For Increase Decrease In Trade Account Payable — — — $1.4m ($1.3m) $2.1m —
Adjustments For Unrealised Foreign Exchange Losses Gains — — — $41 $466 ($20k) —
Goodwill — — — $48k — — —
Interest Received Classified As Operating Activities — — — $166k $341k — —
Payments Of Lease Liabilities Classified As Financing Activities — — — $28k $28k $31k —
Proceeds From Issuing Shares — — — $5.0m — — —
(Loss)/profit before tax — $20.4m $88.3m $21.9m ($65.5m) ($72.1m) —
- right-of-use assets $14.6m $15.5m $117k $127k $125k $125k $22.1m
Interest income — ($52k) ($229k) ($777k) ($1.6m) ($957k) —
Loss/(gain) on disposal of subsidiaries — ($12.9m) ($95k) ($6k) $306k — —
Unrealised exchange (gain)/loss $273k $1.3m $299k $186 $2k ($85k) $1.0m
Trade receivables, net — $19.8m ($70.3m) ($4.4m) $76.2m ($13.9m) —
Other receivables, deposit and prepayments, net — ($1.3m) $3.7m ($446k) ($4.2m) $5.3m —
Trade payables — ($24.8m) ($1.8m) $6.4m ($6.2m) $8.9m —
Other payables and accruals — $539k ($6.5m) ($7.3m) ($109k) ($716k) —
Net cash generated from operations — — — $53.8m $55.2m $837k $36.8m
Acquisition of subsidiaries, net of cash acquired — ($18.3m) ($7.9m) $1k ($49k) $106k —
Interest received — $52k $229k $777k $1.6m $957k —
Proceed from disposal of subsidiaries, net of cash proceeds — — — ($3k) ($214k) — —
(Repayment to)/advance from related companies — — — $27.8m ($27.9m) — —
(Repayment of)/proceed from non-convertible redeemable preference shares contributed by non-controlling interests of subsidiaries — — — $1k ($1k) — —
Payment of lease liabilities ($1.8m) ($1.4m) ($121k) ($132k) ($132k) ($132k) ($3.8m)
Repayment to holding company — — ($364k) ($6.1m) ($21.5m) — —
Issuance of share capital — — $4k $23.3m — — —
Net (loss) earnings ($39.7m) ($17.3m) ($15.5m) ($30.1m) ($16.7m) $1.3m ($38.8m)
Change in fair value of contingent consideration — — $0 $9.2m ($3.8m) ($5.6m) ($2.1m)
Net financial expenses $231k $242k $4.6m $9.3m $11.9m $8.9m $9.5m
Cash settlement of RSUs, DSUs and PSUs — — — — ($371k) ($264k) $0
Additions to property and equipment ($4.5m) ($2.1m) ($1.7m) ($1.7m) ($746k) ($1.2m) ($1.4m)
Additions to intangibles ($49k) ($166k) ($1.4m) ($849k) ($41k) ($239k) ($316k)
Advances on the Credit Facility, net of related transaction costs $64.1m $53.5m $156.8m $98.7m $148.3m $102.7m $61.4m
Repayment of the Credit Facility ($54.4m) ($49.9m) ($146.5m) ($97.5m) ($159.1m) ($110.3m) ($50.8m)
Repayment of secured loans — — — — — ($8.5m) $0
Repayment of balances of purchase price payable — — — — — ($4.3m) ($7.7m)
Exercise of stock options $165k $300k $299k $346k $6k $0 $100k
Shares purchased for settlement of RSUs — $0 $0 ($29k) $0 ($148k) ($205k)
Shares purchased for cancellation — $0 ($1.2m) ($1.0m) ($953k) ($402k) ($5.2m)
Financial expenses paid — — $3.5m $8.1m ($11.0m) ($8.0m) ($8.1m)
Cash, beginning of year ($4.0m) ($1.9m) $10.8m $4.9m ($13.7m) $7.1m ($3.1m)
Other $0 ($138k) ($533k) $0 ($290k) $0 —
Settlement of RSUs — — — $0 ($371k) — —
Forgiveness of PPP loans $0 ($1.9m) ($5.9m) $0 — — —
Loss on disposal of intangibles $28.0m $0 $262k $0 — — —
Right-of-use assets $222k $0 ($132k) $0 $125k $125k $22.1m
Lease incentives $0 $917k $0 — — — —
Interest accretion on balances of purchase payable $318k $835k $823k — — — —
Gain on sale of subsidiary ($681k) $0 — — — — —
Short-term deposits $1.3m $0 — — — — —
Line of credit and demand loan drawn (repaid) ($3.2m) $0 — — — — —
Profit or Loss — — — $5.9m ($11.6m) ($16.9m) —
- property, plant and equipment $0 $218k ($56.0m) ($72.4m) ($30.0m) $16k $515k
Business acquisitions, net of cash acquired ($15.2m) $0 ($15.7m) ($14.4m) $0 ($6.4m) ($10.9m)
Business divestiture, cash disposed — — — — — $0 ($951k)
Net cash generated from/(used in) investing activities ($18.2m) ($25.0m) ($136.6m) ($97.1m) ($28.9m) $1.1m ($13.6m)
Realized foreign exchange (gain) loss on repayment of long-term debt $81k ($879k) ($250k) $861k ($26k) $580k ($604k)
Repayment of other long-term debt — — — — — ($450k) ($350k)
Net cash (used in)/generated from financing activities $4.9m $23.4m $126.9m $44.8m ($49.5m) ($132k) ($14.7m)
Effect of exchange rate changes $579k ($308k) ($6) $1.1m $278k ($2.4m) ($596k)
Net increase/(decrease) in cash and cash equivalents — — $20.1m $2.2m ($21.7m) $1.7m —
Cash and cash equivalents at beginning of the year $12.8m $8.1m $28.2m $31.5m $10.0m $32.6m $12.8m
Restricted cash $47k ($1.0m) ($21k) $3.3m $0 — —
Interest paid $1.6m $1.8m $3.1m — — — —
Income tax paid $420k ($41k) ($13k) ($144k) ($155k) ($51k) ($72k)

Data sourced from SEC EDGAR 10-K filings via EdgarTools. Amounts are shown in USD as reported in each fiscal year filing.