SigmaRoc plc (AIM:SRC)

SigmaRoc Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	88.41	79.86	23.26	13.53	31.24	-7.56
Depreciation & Amortization	97.99	86.01	72.02	39.37	37.03	18.52
Other Amortization	0.09	0.07	0.05	0.06	0.09	0.59
Loss (Gain) From Sale of Assets	-1.16	-3.2	-0.32	-3.03	-1.47	0.1
Asset Writedown & Restructuring Costs	-	-	-	-	0.03	2.01
Loss (Gain) From Sale of Investments	-	-	-8.3	-	-	-
Loss (Gain) on Equity Investments	-0.23	-0.54	-0.32	-0.6	-0.79	-0.29
Stock-Based Compensation	7.45	9.81	6.93	4	4.45	2.32
Provision & Write-off of Bad Debts	2.42	2.42	0.1	-	-	-
Other Operating Activities	35.91	40.8	43.83	18.27	10.12	7.1
Change in Accounts Receivable	-30.91	5.94	-25.83	-8.61	-6.81	-1.18
Change in Inventory	-2.4	-0.8	-10.28	-13.16	-17.32	0.13
Change in Accounts Payable	29.71	7.69	3.66	14.64	31.18	9.14
Change in Other Net Operating Assets	-17.48	-22.33	8.54	0.93	-0.02	-1.34
Operating Cash Flow	209.67	205.73	116.08	65.41	87.73	29.54
Operating Cash Flow Growth	57.97%	77.23%	77.48%	-25.45%	196.98%	3.76%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-73.61	-70.65	-57.98	-32.13	-43.03	-19.23
Sale of Property, Plant & Equipment	6.8	7.09	8.12	5.89	10.24	3.48
Cash Acquisitions	-3.48	-5.19	-548.61	-30.17	-43.32	-350.94
Divestitures	0.1	5.16	30.39	1.82	-	-
Sale (Purchase) of Intangibles	-0.95	-1.3	-3.46	-2.86	-1.71	-0.06
Sale (Purchase) of Real Estate	-6.8	-5.19	-5.03	-5.85	-2.05	-3.32
Investment in Securities	-0.58	-1.09	-	-0.41	-	-
Other Investing Activities	-23.03	-17.77	-8.06	0.42	-5.05	-4.33
Investing Cash Flow	-101.56	-88.94	-584.63	-63.29	-84.92	-375.16

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	60.41	765.6	5.06	36.15	155.73
Long-Term Debt Repaid	-	-97.03	-344.28	-32.05	-30.36	-12.25
Net Debt Issued (Repaid)	-39.46	-36.62	421.32	-26.99	5.79	143.48
Issuance of Common Stock	-	-	200	30	0.13	262.08
Other Financing Activities	-61.13	-52.3	-73.44	-16.61	-12.77	-17.03
Financing Cash Flow	-100.59	-88.92	547.89	-13.6	-6.85	388.54

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	3.44	7.45	-3.85	-1.27	2.75	-0.46
Net Cash Flow	10.97	35.32	75.48	-12.75	-1.29	42.46

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	136.06	135.07	58.1	33.28	44.7	10.31
Free Cash Flow Growth	85.45%	132.48%	74.61%	-25.56%	333.55%	-58.69%
Free Cash Flow Margin	12.97%	13.04%	6.04%	6.14%	8.31%	3.79%
Free Cash Flow Per Share	0.11	0.11	0.05	0.05	0.07	0.03
Levered Free Cash Flow	79.06	99.86	71.91	19.74	27.65	-25.97
Unlevered Free Cash Flow	103.73	122.54	99.64	28.97	33.63	-22.8

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	37.06	37.06	42.19	14.55	9.73	3.51
Cash Income Tax Paid	29.02	32.05	25.23	11.19	11.33	4.45
Change in Working Capital	-21.08	-9.49	-23.9	-6.2	7.03	6.76

Data Source: S&P Global Market Intelligence Last updated: Sep 7, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 24, 2026

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