Condensed Consolidated Statement of Cash Flows For the six months ended 30 June 2024 53 ESR Group Limited Interim Report 2024 For the six months ended 30 June 2024 2023 (Unaudited) (Unaudited) Notes US$’000 US$’000 Cash flows from operating activities (Loss)/Profit before tax (188,955) 372,631 Adjustments for: Amortisation of other intangible assets 5 17,343 13,855 Changes in carrying value of financial assets at fair value through profit or loss 4 17,416 (140) Changes in fair value of assets held for sale 4 5,429 (3,495) Changes in fair value of financial derivative assets 4,532 — Depreciation of property, plant and equipment 5 3,019 3,211 Depreciation of right-of-use assets 5 7,320 5,950 Dividend income 4 (41,667) (52,694) Fair value losses/(gains) on completed investment properties 4 60,615 (3,908) Fair value gains on investment properties under construction 4 (30,871) (111,399) Finance costs 6 153,640 158,789 Gain on disposal of interests in joint ventures and associates 4 — (64) Gain on disposal of investment properties 4 — (13,650) Gain on disposal of subsidiaries 4 (5,373) (199) Gain on disposal of interests in financial assets at fair value through profit or loss 4 — (1,853) (Gain)/Loss on disposal of items of property, plant and equipment 5 (44) 47 Interest income 4 (14,547) (16,988) Impairment of investments in joint ventures and associates 2,905 — Impairment of assets held for sale 97,411 — Impairment of trade receivables and other receivables and bad debt written off 1,351 — Loss on disposal of assets held for sale 4 — 441 Management fee received/receivable in units (21,613) (20,319) Other income — (1,373) Share-based compensation expense 5 5,759 12,281 Share of profits and losses of joint ventures and associates, net 7,254 (78,382) 80,924 262,741 Decrease/(Increase) in trade receivables 142,749 (141,953) Increase in prepayments, other receivables and other assets (7,912) (27,444) Decrease in trade payables, accruals and other payables (25,403) (12,598) Cash flows generated from operations 190,358 80,746 Income tax paid (28,777) (60,645) Dividend income received from financial assets at fair value through profit or loss 1,540 910 Disposal of financial assets at fair value through profit or loss — 931 Net cash flows generated from operating activities 163,121 21,942
RkJQdWJsaXNoZXIy MTIwODcxMw==