Comer Industries S.p.A. (BIT:COM)

Comer Industries Cash Flow Statement

Financials in millions EUR. 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	71.3	61.28	67.22	94.04	90.72	39.43
Depreciation & Amortization	59.42	54.18	58.07	60.39	52.26	15.85
Other Amortization	0.57	0.39	0.12	0.17	0.23	0.36
Loss (Gain) From Sale of Assets	-0.43	-0.37	-8.89	-	-	-
Other Operating Activities	24.76	-5.3	-26.32	33.9	8.35	9.77
Change in Accounts Receivable	-12.11	-31.4	45.97	4.93	-11.83	-33.1
Change in Inventory	-30.05	-20.44	42.66	25.05	-19.28	-45.09
Change in Accounts Payable	11.05	38.2	-46.25	-3.68	-19.98	75.53
Change in Other Net Operating Assets	-6.4	15.23	-22.21	-10.96	-6.33	4.75
Operating Cash Flow	118.1	111.75	110.38	203.83	94.14	67.5
Operating Cash Flow Growth	4.36%	1.24%	-45.85%	116.52%	39.46%	35.84%

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	-40.44	-35.87	-57.07	-37.36	-30.74	-19.15
Sale of Property, Plant & Equipment	-	-	11.56	-	-	-
Cash Acquisitions	-62.76	-	-	-49.83	-	-190.51
Sale (Purchase) of Intangibles	-6.24	-4.56	-4.4	-3.37	-3.14	-1.79
Investment in Securities	-	-	-	-0.24	-0.24	-
Investing Cash Flow	-109.43	-40.43	-49.91	-90.79	-34.12	-211.45

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
Short-Term Debt Issued	-	-	-	-	-	20.51
Long-Term Debt Issued	-	80.1	100	-	69	174.87
Total Debt Issued	210.21	80.1	100	-	69	195.37
Long-Term Debt Repaid	-	-32.43	-89.36	-169.03	-33.2	-
Total Debt Repaid	-165.84	-32.43	-89.36	-169.03	-33.2	-
Net Debt Issued (Repaid)	44.37	47.67	10.64	-169.03	35.8	195.37
Common Dividends Paid	-24.44	-22.91	-35.82	-21.51	-14.34	-10.21
Other Financing Activities	11.45	-75.87	-14.12	-5.49	-15.89	6.35
Financing Cash Flow	31.38	-51.11	-39.3	-196.03	5.57	191.52

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
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	0
Net Cash Flow	40.05	20.21	21.18	-83	65.58	47.57

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	77.66	75.88	53.31	166.47	63.4	48.35
Free Cash Flow Growth	3.98%	42.35%	-67.98%	162.56%	31.13%	27.92%
Free Cash Flow Margin	6.89%	8.44%	5.65%	13.57%	5.11%	8.04%
Free Cash Flow Per Share	2.71	2.65	1.86	5.81	2.21	1.69
Levered Free Cash Flow	-19.33	-4.42	45.77	146.93	34.62	-44.39
Unlevered Free Cash Flow	-16.31	-1.81	51.18	153.93	38.9	-43.59

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	4.07	2.75	4.66	3.99	8.57	1.48
Cash Income Tax Paid	26.22	22.32	43.11	41.67	-	-
Change in Working Capital	-37.51	1.59	20.18	15.34	-57.42	2.09

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 1, 2026

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