The House of Agriculture Spiroy S.A. (ATH:SPIR)
Greece · Delayed Price · Currency is EUR 0.3400
+0.0100 (3.03%)
At close: Oct 9, 2026
ATH:SPIR Cash Flow Statement
Financials in millions EUR. Fiscal year is January - December.
Millions EUR. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Net Income | 1.69 | 2.91 | -0.33 | -2.25 | 0.17 | -1.72 |
Depreciation & Amortization | 0.65 | 0.72 | 0.73 | 0.79 | 1.14 | 0.97 |
Asset Writedown & Restructuring Costs | 0.86 | 0.86 | -0.67 | -0.42 | -0.34 | 0.2 |
Other Operating Activities | 0.41 | -2.07 | 0.88 | 1.27 | -1.75 | -0.9 |
Change in Accounts Receivable | -0.88 | -1.74 | -4.42 | -0.41 | -0.8 | 0.88 |
Change in Inventory | -0.49 | -1.23 | -0.7 | 1.02 | 0.3 | 0.24 |
Change in Other Net Operating Assets | -0.87 | 2.45 | 5.28 | 1.25 | 1.79 | 0.13 |
Operating Cash Flow | 1.37 | 1.89 | 0.78 | 1.26 | 0.5 | -0.2 |
Operating Cash Flow Growth | 156.84% | 144.02% | -38.25% | 151.96% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -0.22 | -0.26 | -0.3 | -0.04 | -0.04 | -0.02 |
Sale of Property, Plant & Equipment | 0.01 | - | - | 0.03 | - | - |
Other Investing Activities | 0 | -0 | 0 | 0 | 0 | 0 |
Investing Cash Flow | -0.2 | -0.26 | -0.3 | -0.01 | -0.04 | -0.02 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Long-Term Debt Issued | - | - | - | - | - | 1.5 |
Long-Term Debt Repaid | - | -1.02 | -0.42 | -0.97 | -0.52 | -1.71 |
Net Debt Issued (Repaid) | -0.69 | -1.02 | -0.42 | -0.97 | -0.52 | -0.21 |
Financing Cash Flow | -0.69 | -1.02 | -0.42 | -0.97 | -0.52 | -0.21 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | -0 | 0 | -0 |
Net Cash Flow | 0.49 | 0.61 | 0.05 | 0.28 | -0.06 | -0.42 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 1.16 | 1.63 | 0.48 | 1.22 | 0.46 | -0.22 |
Free Cash Flow Growth | 474.08% | 242.60% | -61.02% | 163.93% | - | - |
Free Cash Flow Margin | 7.45% | 10.86% | 2.90% | 7.89% | 2.95% | -1.62% |
Free Cash Flow Per Share | 0.04 | 0.06 | 0.02 | 0.04 | 0.02 | -0.01 |
Levered Free Cash Flow | -9.48 | -10.8 | 1.36 | 2.83 | 0.07 | -1.91 |
Unlevered Free Cash Flow | -9.48 | -10.19 | 2.02 | 3.44 | 0.54 | -0.92 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 0.15 | 0.15 | 0.21 | 0.17 | 0.24 | 0.15 |
Cash Income Tax Paid | - | - | 0.01 | - | 0.01 | - |
Change in Working Capital | -2.24 | -0.53 | 0.16 | 1.86 | 1.29 | 1.25 |