2025 Corporate Report

Financial statements | Contents

Section A: Group financial statements for the year ended 30 June 2025

Transurban Holdings Limited Consolidated statement of cash flows for the year ended 30 June 2025 (continued)

(a) Reconciliation of profit for the year to net cash inflow from operating activities

2025

2024 $M $M

178

Profit for the year

376

1,097

Depreciation and amortisation

1,069

14

Non-cash employee benefits expense—share based payments

14

4

Non-cash net finance costs/(income)

(200)

81

Share of loss of equity accounted investments, inclusive of impairments Non-cash road operating costs—Power Purchase Agreements 1

B21 B14

349

2

1

Change in operating assets and liabilities: Decrease/(increase) in trade and other receivables Decrease in concession and promissory note liability (Decrease)/increase in operating creditors and accruals

10

(8)

(4) (5)

2

114

Increase in other operating provisions Movement in deferred and current taxes Increase in maintenance provision Net cash inflow from operating activities

17

(107)

(43)

131

54

1,515

1,631

1. Relates to fair value movements in the Group's derivative financial instruments relating to Power Purchase Agreements, which are recorded on the balance sheet at their fair values with movements recorded in the profit and loss (refer to Note B14).

The above consolidated statement of cash flows should be read in conjunction with the accompanying notes.

109

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