GiG Software p.l.c. Cash Flow Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	41.16	-21.34	4.6
Depreciation & Amortization	4	5	15.69
Other Amortization	18.38	18.38	-
Asset Writedown & Restructuring Costs	-50.23	0.57	-
Stock-Based Compensation	0.44	1.14	0.88
Provision & Write-off of Bad Debts	-0.88	0.92	-
Other Operating Activities	-3.45	-2.25	-1.16
Change in Accounts Receivable	9.42	3.02	-7.16
Change in Accounts Payable	4.97	-4.73	11.04
Operating Cash Flow	23.81	0.71	23.9
Operating Cash Flow Growth	-	-97.01%	-
Capital Expenditures	-0.74	-0.74	-0.78
Cash Acquisitions	-	-	-4.25
Sale (Purchase) of Intangibles	-13.03	-12.63	-14.8
Other Investing Activities	-	-	-10.54
Investing Cash Flow	-13.77	-13.37	-30.37
Long-Term Debt Issued	-	-	3.8
Long-Term Debt Repaid	-	-	-5.03
Total Debt Repaid	9.03	-2.97	-5.03
Net Debt Issued (Repaid)	9.03	-2.97	-1.23
Issuance of Common Stock	-	1.6	10.33
Other Financing Activities	-0.06	-0.36	-1.05
Financing Cash Flow	-25.53	-1.73	8.05
Net Cash Flow	-15.48	-14.38	1.57
Free Cash Flow	23.08	-0.02	23.12
Free Cash Flow Margin	48.99%	-0.06%	61.15%
Free Cash Flow Per Share	0.17	-	-
Cash Interest Paid	0.06	0.36	1.05
Cash Income Tax Paid	0.6	-	0.27
Levered Free Cash Flow	3.06	-18.27	-
Unlevered Free Cash Flow	3.71	-17.25	-
Change in Working Capital	14.39	-1.71	3.88

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