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v3.25.4

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
NET CASH FLOW FROM OPERATING ACTIVITIES |  |  |
Net income/(loss) | $ 440.4 | $ 78.4 | $ (208.8)
Adjustments for: |  |  |
Depreciation and amortization | 384.2 | 273.8 | 220.9
Impairment losses | 14.0 | 1.9 | 2.4
Loss on sale of subsidiaries | 0.0 | 5.6 | 0.0
Share-based payment expense | 37.2 | 19.5 | 10.7
Other non-cash valuation losses/(gains) | 1.7 | (1.8) | 14.7
Interest income | (6.4) | (8.8) | (6.4)
Interest expense | 97.7 | 219.0 | 397.6
Foreign currency exchange (gains)/losses, net & other finance costs | (14.0) | 67.6 | 15.8
Loss on debt extinguishment | 0.0 | 31.8 | 0.0
Income tax expense | 184.1 | 82.8 | 104.2
Changes in: |  |  |
Inventories | (318.3) | (172.4) | (175.1)
Accounts receivables | (123.6) | (44.9) | 83.9
Prepaid expenses and other assets | (6.2) | (18.5) | (42.1)
Accounts payables | 190.1 | 123.7 | (38.7)
Other liabilities | 147.2 | 128.0 | 80.3
Cash generated from operating activities | 1,028.1 | 785.7 | 459.4
Interest paid | (95.9) | (197.2) | (179.3)
Interest received | 9.9 | 6.2 | 6.9
Income taxes paid | (212.3) | (170.0) | (88.0)
Net cash flows from operating activities | 729.8 | 424.7 | 199.0
NET CASH FLOW FROM INVESTING ACTIVITIES |  |  |
Proceeds from sale of subsidiary | 0.0 | 15.5 | 0.0
Acquisition of business | (45.4) | 0.0 | (3.5)
Acquisition of property, plant and equipment | (216.5) | (229.1) | (123.6)
Acquisition of intangible assets | (67.2) | (46.3) | (12.7)
Proceeds from sale of property, plant and equipment | 0.0 | 4.2 | 0.5
Acquisition of right-of-use assets | (9.0) | (12.6) | (15.5)
Net cash flows used in investing activities | (338.1) | (268.3) | (154.8)
NET CASH FLOW FROM FINANCING ACTIVITIES |  |  |
Proceeds from current borrowings from financial institutions | 284.3 | 376.9 | 90.0
Repayments of current borrowings from financial institutions | (278.5) | (325.7) | (35.0)
Net (repayments of)/proceeds from revolving credit facilities | (2.3) | (278.2) | 115.0
Proceeds from non-current borrowings from financial institutions | 0.0 | 2,027.3 | 0.0
Repayments of non-current borrowings from financial institutions | 0.0 | (3,058.2) | 0.0
Repayments of long-term borrowings from related parties | 0.0 | (1,460.5) | (65.9)
Proceeds from share issuances, net of issuance costs | 0.0 | 2,561.4 | 0.0
Payments of debt issuance costs | (0.6) | (10.3) | 0.0
Proceeds from exercise of share options | 36.8 | 12.1 | 0.0
Payments of lease liabilities | (145.6) | (102.3) | (75.4)
Net repayments from settlement of derivative contracts | (17.5) | (18.2) | 0.0
Release of derivative contract collateral | 3.2 | 17.0 | 0.0
Other financing items | (3.8) | (7.3) | 6.4
Net cash flows (used in)/from financing activities | (124.0) | (266.0) | 35.0
CHANGE IN CASH AND CASH EQUIVALENTS | 267.7 | (109.6) | 79.3
CHANGE IN CASH AND CASH EQUIVALENTS |  |  |
Cash and cash equivalents at year end | 652.3 | 345.4 | 483.4
Translation differences | 39.2 | (28.4) | 2.1
Cash and cash equivalents at beginning of year | 345.4 | 483.4 | 402.0
CHANGE IN CASH AND CASH EQUIVALENTS | 267.7 | (109.6) | 79.3
NON-CASH INVESTING ACTIVITIES |  |  |
Capital expenditures in accounts payable | 12.0 | 20.4 | 22.3
Contingent consideration in other current liabilities | 20.0 | 0.0 | 0.0
NON-CASH FINANCING ACTIVITIES |  |  |
Equitization of related party loans and interest | 0.0 | 2,562.0 | 227.2
Non-cash refinancing of current borrowings | $ 552.6 | $ 0.0 | $ 0.0

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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_28&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for income taxes paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_31&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for debt issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_b&doctype=Standard -URIDate 2025-03-27 + Details
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