Biesse Cash Flow Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	3.75	12.48	30.25	34.02
Depreciation & Amortization	33.45	27.26	27.99	26.71
Other Amortization	3.18	3.65	4.51	6.53
Loss (Gain) From Sale of Assets	-1.45	-1.95	-0.45	-18.3
Asset Writedown & Restructuring Costs	0.83	2.19	2.76	8.75
Other Operating Activities	5.2	19.91	5.59	15.81
Change in Accounts Receivable	11.27	-4.59	11.05	-22.91
Change in Inventory	34.26	41.15	-37.9	-46.05
Change in Accounts Payable	-57.53	-74.38	3.83	102.19
Change in Other Net Operating Assets	-18.65	-9.58	-7.99	-2.87
Operating Cash Flow	14.3	16.14	39.65	103.88
Operating Cash Flow Growth	-11.41%	-59.29%	-61.83%	17.75%
Capital Expenditures	-16.36	-12.08	-13.59	-8.42
Sale of Property, Plant & Equipment	3.09	4.7	5.15	3.21
Cash Acquisitions	-52.99	-3	-3.31	-19.72
Divestitures	-1.64	-	-	22.45
Sale (Purchase) of Intangibles	-2.95	-8.88	-5.95	-5.73
Investment in Securities	-5.77	3.94	6.22	-0.14
Other Investing Activities	0.48	0.53	0.42	-0
Investing Cash Flow	-76.14	-14.78	-11.06	-8.35
Long-Term Debt Issued	152.01	-	0.04	-
Total Debt Issued	152.01	-	0.04	-
Long-Term Debt Repaid	-11.36	-10.32	-12.05	-132.11
Net Debt Issued (Repaid)	140.65	-10.32	-12.01	-132.11
Common Dividends Paid	-3.85	-9.08	-17.06	-
Other Financing Activities	0.83	-0.24	-1.17	-0.55
Financing Cash Flow	137.64	-19.63	-30.23	-132.65
Foreign Exchange Rate Adjustments	0.74	-2.29	-0.42	0.8
Net Cash Flow	76.54	-20.57	-2.06	-36.33
Free Cash Flow	-2.06	4.06	26.06	95.46
Free Cash Flow Growth	-	-84.42%	-72.70%	14.35%
Free Cash Flow Margin	-0.27%	0.52%	3.17%	12.86%
Free Cash Flow Per Share	-0.07	0.15	0.95	3.48
Cash Interest Paid	-	-	-	2.33
Cash Income Tax Paid	9.6	11.07	18.59	6.56
Levered Free Cash Flow	-25.15	-5.54	18.34	120.32
Unlevered Free Cash Flow	-21.51	-4.85	18.85	121.47
Change in Working Capital	-30.66	-47.41	-31	30.36

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.