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v3.25.1

Consolidated statement of cash flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Operating activities |  |  |
Net profit | $ 608,114 | $ 514,097 | $ 348,054
Adjustments for: |  |  |
Income tax expense | 97,674 | 97,005 | 40,176
Finance cost | 84,493 | 158,216 | 87,631
Finance income | (58,912) | (50,208) | (18,030)
Depreciation and amortization | 330,710 | 306,114 | 267,704
Disposal of non financial assets | 2,907 | 847 | (2,458)
Impairment of financial assets | (1,313) | (201) | 2,408
Allowance for obsolescence | 0 | 0 | 80
Share-based compensation expense | 5,483 | 4,359 | 5,155
Unrealized (gains) losses in fair value of derivatives | (1,410) | 98,347 | (17,189)
Unrealized loss on investment | (5,894) | (6,338) | 4,252
Net foreign exchange differences | 29,038 | 11,117 | 25,330
Provisions | (17,060) | 0 | 0
Change in: |  |  |
Accounts receivable | (15,009) | (27,199) | (51,318)
Accounts receivable from related parties | (449) | (359) | (336)
Other current assets | (1,720) | (23,145) | (47,436)
Other assets | (11,167) | (7,219) | (10,874)
Accounts payable | 46,387 | 19,143 | 46,982
Accounts payable from related parties | 396 | 224 | (6,945)
Air traffic liability | 10,039 | (39,950) | 94,474
Frequent flyer deferred revenue | 7,249 | 13,289 | 16,413
Other liabilities | 5,790 | 40,266 | 33,317
Cash from operating activities | 1,115,346 | 1,108,405 | 817,390
Income tax paid | (115,721) | (55,414) | (26,353)
Interest paid | (61,038) | (50,931) | (44,761)
Interest received | 58,262 | 42,726 | 12,267
Net cash from operating activities | 996,849 | 1,044,786 | 758,543
Investing activities |  |  |
Acquisition of investments | (569,787) | (644,909) | (763,842)
Proceeds from redemption and sale of investments | 709,725 | 698,580 | 749,576
Advance payments on aircraft purchase contracts | 0 | (200,000) | (377,670)
Reimbursement of advance payments on aircraft purchase contracts | 160,302 | 228,111 | 105,381
Acquisition of property and equipment | (626,161) | (600,175) | (254,561)
Proceeds from sale of property and equipment | 12,958 | 5,095 | 7,426
Acquisition of intangible assets | (30,179) | (29,697) | (18,461)
Net cash used in investing activities | (343,142) | (542,995) | (552,151)
Financing activities |  |  |
Payment of convertible notes | 0 | (350,001) | 0
Proceeds from new borrowings | 414,587 | 428,310 | 222,481
Payments on loans and borrowings | (216,649) | (152,254) | (249,519)
Payment of lease liability | (61,140) | (79,999) | (79,017)
Repurchase of treasury shares | (87,308) | (105,932) | (167,639)
Dividends paid | (269,139) | (134,152) | 0
Net cash used in financing activities | (219,649) | (394,028) | (273,694)
Net increase (decrease) in cash and cash equivalents | 434,058 | 107,763 | (67,302)
Cash and cash equivalents at January 1 | 206,375 | 122,424 | 211,081
Effect of exchange rate change on cash | (27,120) | (23,812) | (21,355)
Cash and cash equivalents at December 31 | $ 613,313 | $ 206,375 | $ 122,424

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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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