ABC Company Cash Flow Statement

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020 - 2016
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	2020 - 2016
Net Income	2.6	-0.23	-0.25	-0.37	0.03	Upgrade
Depreciation & Amortization	0.05	0.12	0.1	0.02	0.02	Upgrade
Other Amortization	0.09	-	-	0.06	-	Upgrade
Other Operating Activities	9.57	-0.57	-0.09	-0.23	-0.18	Upgrade
Change in Accounts Receivable	-0.22	0.03	0.23	-0.29	0	Upgrade
Change in Accounts Payable	0.58	0.04	-0.03	-0.19	0.31	Upgrade
Change in Other Net Operating Assets	0.1	-0.31	-0.08	-0.02	0	Upgrade
Operating Cash Flow	12.76	-0.92	-0.14	-1.03	0.18	Upgrade
Capital Expenditures	-0.03	-0.03	-0.03	-0.09	-0	Upgrade
Sale (Purchase) of Intangibles	-0.03	-0.07	-0.05	-0.02	-0.3	Upgrade
Investment in Securities	-8.26	-1.93	-4.29	-15.56	-0.01	Upgrade
Investing Cash Flow	-8.31	-2.03	-4.37	-15.68	-0.31	Upgrade
Issuance of Common Stock	5.47	5.92	8.79	3.07	14.17	Upgrade
Repurchase of Common Stock	-	-0.02	-	-	-	Upgrade
Common Dividends Paid	-7.56	-0.01	-	-	-	Upgrade
Financing Cash Flow	-2.09	5.89	8.79	3.07	14.17	Upgrade
Net Cash Flow	2.36	2.93	4.29	-13.64	14.04	Upgrade
Free Cash Flow	12.73	-0.96	-0.16	-1.12	0.18	Upgrade
Free Cash Flow Margin	2286.93%	-495.87%	-64.82%	-318.59%	68147.08%	Upgrade
Free Cash Flow Per Share	0.87	-0.08	-0.02	-0.15	-	Upgrade
Levered Free Cash Flow	-1.54	-0.66	-0.15	-1.28	-0.25	Upgrade
Unlevered Free Cash Flow	-1.52	-0.66	-0.14	-1.28	-0.25	Upgrade
Change in Working Capital	0.46	-0.25	0.11	-0.5	0.31	Upgrade

Source: S&P Capital IQ. Standard template. Financial Sources.