Substrate Artificial Inteligence, S.A. (BME:SAI)
Spain · Delayed Price · Currency is EUR 0.0491
-0.0010 (-2.00%)
Aug 27, 2026, 3:39 PM CET
BME:SAI Cash Flow Statement
Financials in millions EUR. Fiscal year is January - December.
Millions EUR. Fiscal year is Jan - Dec.
Operating Activities
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 | -7.44 | 7.37 | -8.84 | -15.08 | -1.78 |
Depreciation & Amortization | 0.44 | -0.06 | 0.53 | 0.08 | 1.41 |
Other Amortization | 1.15 | 0.98 | 0.59 | 0.25 | 0.07 |
Loss (Gain) From Sale of Assets | -0 | 0 | -0.01 | 0.12 | - |
Asset Writedown & Restructuring Costs | 0.4 | 0.22 | 2.62 | 12.98 | 0 |
Other Operating Activities | 6.91 | -7.16 | 1.04 | -0.29 | -0.23 |
Change in Accounts Receivable | -3.5 | 0.8 | -3.54 | -0.36 | -0.68 |
Change in Inventory | -1.07 | -1.41 | -0.5 | -0.09 | -0 |
Change in Accounts Payable | 3.03 | -1.11 | 4.89 | 0.35 | 0.28 |
Change in Other Net Operating Assets | 1.65 | -0.04 | -0.47 | -0.58 | -0 |
Operating Cash Flow | 1.57 | -0.41 | -3.69 | -2.63 | -0.94 |
Operating Cash Flow Growth | - | - | - | - | - |
Investing Activities
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 |
Capital Expenditures | -6.25 | -2.93 | -0.06 | -0.07 | -0.05 |
Divestitures | -2.6 | - | 0.9 | - | - |
Sale (Purchase) of Intangibles | - | - | -0.71 | -0.01 | -0.44 |
Investment in Securities | -2.89 | - | -0.63 | -0.86 | -0.4 |
Other Investing Activities | -0.33 | - | - | - | - |
Investing Cash Flow | -12.07 | -2.93 | -0.49 | -0.94 | -0.88 |
Financing Activities
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 |
Short-Term Debt Issued | 1.7 | - | - | - | 0 |
Long-Term Debt Issued | 4.11 | 3.18 | 2.64 | 2.14 | 0.09 |
Total Debt Issued | 5.82 | 3.18 | 2.64 | 2.14 | 0.09 |
Short-Term Debt Repaid | -0.48 | - | - | - | - |
Long-Term Debt Repaid | -3.47 | -1.6 | -0.07 | -0.06 | -0.06 |
Total Debt Repaid | -3.95 | -1.6 | -0.07 | -0.06 | -0.06 |
Net Debt Issued (Repaid) | 1.87 | 1.57 | 2.57 | 2.07 | 0.03 |
Issuance of Common Stock | 7.81 | - | 4.5 | 2.66 | 2.03 |
Repurchase of Common Stock | - | -0.52 | - | - | - |
Other Financing Activities | - | - | - | 0.18 | 0.03 |
Financing Cash Flow | 9.68 | 1.06 | 7.07 | 4.92 | 2.08 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | 0.06 | - | - | - | - |
Net Cash Flow | -0.77 | -2.28 | 2.89 | 1.36 | 0.27 |
Free Cash Flow
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 |
Free Cash Flow | -4.68 | -3.34 | -3.75 | -2.7 | -0.98 |
Free Cash Flow Growth | - | - | - | - | - |
Free Cash Flow Margin | -26.02% | -19.11% | -43.73% | -86.20% | -49.03% |
Free Cash Flow Per Share | -0.04 | -0.04 | -0.12 | -0.11 | -0.04 |
Levered Free Cash Flow | -6.56 | 0.85 | -1.99 | -1.58 | - |
Unlevered Free Cash Flow | -5.7 | 1.35 | -1.49 | -1.48 | - |
Additional Metrics
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 |
Cash Interest Paid | 1.14 | 0.28 | 0.24 | 0.16 | 0.01 |
Cash Income Tax Paid | 0.66 | 0.02 | - | - | - |
Change in Working Capital | 0.1 | -1.76 | 0.38 | -0.68 | -0.4 |