Empresaria Group plc (AIM:EMR)

Empresaria Group Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-9.3	-10.4	-2.9	3.4	2.3
Depreciation & Amortization	7.5	7.8	7.9	7.7	7.5
Other Amortization	-	0.2	0.2	0.2	0.2
Loss (Gain) From Sale of Assets	-	0.6	-	-	-
Asset Writedown & Restructuring Costs	5.3	1.5	1.5	-	1.2
Loss (Gain) From Sale of Investments	-	0.4	0.1	-	-
Stock-Based Compensation	-	0.1	-0.3	0.3	0.3
Other Operating Activities	1.2	2.3	-0.8	-0.3	0.8
Change in Accounts Receivable	0.7	-0.2	0.2	6.9	-8.2
Change in Accounts Payable	2.3	-0.9	-0.4	-3.5	3.5
Operating Cash Flow	7.7	1.4	5.5	14.7	7.6
Operating Cash Flow Growth	450.00%	-74.54%	-62.59%	93.42%	-46.48%
Capital Expenditures	-1	-0.8	-1.4	-2.1	-1.7
Other Investing Activities	0.7	0.8	0.6	0.3	0.3
Investing Cash Flow	-0.3	-	-0.8	-1.8	-1.4
Short-Term Debt Issued	-	1.4	-	-	-
Long-Term Debt Issued	2.1	5.2	1	-	5.5
Total Debt Issued	2.1	6.6	1	-	5.5
Short-Term Debt Repaid	-0.3	-0.6	-2	-3	-3.3
Long-Term Debt Repaid	-5.4	-5.4	-5.8	-8	-5.5
Total Debt Repaid	-5.7	-6	-7.8	-11	-8.8
Net Debt Issued (Repaid)	-3.6	0.6	-6.8	-11	-3.3
Repurchase of Common Stock	-	-	-0.3	-0.3	-0.3
Common Dividends Paid	-	-0.5	-0.7	-0.6	-0.5
Other Financing Activities	-2	-1	-1	-0.5	-0.9
Financing Cash Flow	-5.6	-0.9	-8.8	-12.4	-5
Foreign Exchange Rate Adjustments	-1.4	-0.4	-1.1	0.7	-0.9
Net Cash Flow	0.4	0.1	-5.2	1.2	0.3
Free Cash Flow	6.7	0.6	4.1	12.6	5.9
Free Cash Flow Growth	1016.67%	-85.37%	-67.46%	113.56%	-56.30%
Free Cash Flow Margin	2.80%	0.24%	1.64%	4.82%	2.28%
Free Cash Flow Per Share	0.14	0.01	0.08	0.25	0.12
Cash Interest Paid	-	2.4	2.2	1.5	0.9
Cash Income Tax Paid	-	2.1	3.2	4.2	2.7
Levered Free Cash Flow	10.18	8.03	7.46	12.56	7.21
Unlevered Free Cash Flow	11.68	9.53	8.84	13.5	7.84
Change in Working Capital	3	-1.1	-0.2	3.4	-4.7

Source: S&P Global Market Intelligence. Standard template. Financial Sources.