Comer Industries Cash Flow Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	61.28	67.22	94.04	90.72	39.43
Depreciation & Amortization	54.18	58.07	60.72	52.26	15.85
Other Amortization	0.39	0.12	-0.17	0.23	0.36
Loss (Gain) From Sale of Assets	-0.37	-8.89	-	-	-
Other Operating Activities	-5.3	-26.32	33.9	8.35	9.77
Change in Accounts Receivable	-31.4	45.97	4.93	-11.83	-33.1
Change in Inventory	-20.44	42.66	25.05	-19.28	-45.09
Change in Accounts Payable	38.2	-46.25	-3.68	-19.98	75.53
Change in Other Net Operating Assets	15.23	-22.21	-10.96	-6.33	4.75
Operating Cash Flow	111.75	110.38	203.83	94.14	67.5
Operating Cash Flow Growth	1.24%	-45.85%	116.52%	39.46%	35.84%
Capital Expenditures	-35.87	-57.07	-37.36	-30.74	-19.15
Sale of Property, Plant & Equipment	-	11.56	-	-	-
Cash Acquisitions	-	-	-49.83	-	-190.51
Sale (Purchase) of Intangibles	-4.56	-4.4	-3.37	-3.14	-1.79
Investment in Securities	-	-	-0.24	-0.24	-
Investing Cash Flow	-40.43	-49.91	-90.79	-34.12	-211.45
Short-Term Debt Issued	-	-	-	-	20.51
Long-Term Debt Issued	80.1	100	-	69	174.87
Total Debt Issued	80.1	100	-	69	195.37
Long-Term Debt Repaid	-32.43	-89.36	-169.03	-33.2	-
Total Debt Repaid	-32.43	-89.36	-169.03	-33.2	-
Net Debt Issued (Repaid)	47.67	10.64	-169.03	35.8	195.37
Common Dividends Paid	-22.91	-35.82	-21.51	-14.34	-10.21
Other Financing Activities	-75.87	-14.12	-5.49	-15.89	6.35
Financing Cash Flow	-51.11	-39.3	-196.03	5.57	191.52
Miscellaneous Cash Flow Adjustments	-	-	-	-	0
Net Cash Flow	20.21	21.18	-83	65.58	47.57
Free Cash Flow	75.88	53.31	166.47	63.4	48.35
Free Cash Flow Growth	42.35%	-67.98%	162.56%	31.13%	27.92%
Free Cash Flow Margin	8.44%	5.65%	13.57%	5.11%	8.04%
Free Cash Flow Per Share	2.65	1.86	5.81	2.21	1.69
Cash Interest Paid	2.75	4.66	3.99	8.57	1.48
Cash Income Tax Paid	22.32	43.11	41.67	-	-
Levered Free Cash Flow	-4.42	45.77	146.93	34.62	-44.39
Unlevered Free Cash Flow	-1.81	51.18	153.93	38.9	-43.59
Change in Working Capital	1.59	20.18	15.34	-57.42	2.09

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