Brand 24 S.A. (BST:8GS)

Brand 24 Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	3.42	0.76	3.51	1.55	0.26	-1.35
Depreciation & Amortization	4.16	1.66	1.37	1.11	1.14	1.67
Other Amortization	0.58	2.41	1.9	1.38	1.06	0.83
Other Operating Activities	0.31	0.23	-0.53	0.3	0.24	0.51
Change in Accounts Receivable	0.46	-0.13	0.57	-1.1	-0.29	0.56
Change in Other Net Operating Assets	0.95	1.33	0.41	1.95	0.99	-0.17
Operating Cash Flow	9.87	6.27	7.24	5.19	3.4	2.06
Operating Cash Flow Growth	205.60%	-13.39%	39.46%	52.57%	65.23%	-18.39%
Capital Expenditures	-4.11	-3.75	-3.7	-3.37	-2.13	-1.76
Sale of Property, Plant & Equipment	-	-	0	0.01	0	0.01
Other Investing Activities	-	-	1.64	0.57	0.88	-
Investing Cash Flow	-4.11	-3.75	-2.06	-2.79	-1.25	-1.75
Short-Term Debt Issued	-	-	-	-	-	3.2
Long-Term Debt Issued	-	0.03	0.08	1.18	3.16	-
Total Debt Issued	-0	0.03	0.08	1.18	3.16	3.2
Short-Term Debt Repaid	-	-	-	-	-	-3.5
Long-Term Debt Repaid	-	-1.72	-1.53	-2.6	-4.25	-1.72
Total Debt Repaid	-1.79	-1.72	-1.53	-2.6	-4.25	-5.22
Net Debt Issued (Repaid)	-1.79	-1.7	-1.45	-1.43	-1.08	-2.03
Issuance of Common Stock	0	0	0	0	0	2.66
Other Financing Activities	-0.24	-0.27	0.56	-0.3	-0.31	-0.33
Financing Cash Flow	-2.02	-1.96	-0.89	-1.73	-1.39	0.3
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-	-
Net Cash Flow	3.75	0.57	4.29	0.67	0.76	0.61
Free Cash Flow	5.77	2.53	3.54	1.82	1.27	0.3
Free Cash Flow Growth	439.84%	-28.58%	93.85%	43.71%	317.82%	-1.73%
Free Cash Flow Margin	14.23%	7.16%	12.76%	8.23%	8.04%	2.27%
Free Cash Flow Per Share	2.56	1.11	1.54	0.80	0.56	0.14
Cash Interest Paid	0.06	0.27	0.18	0.18	0.31	0.33
Levered Free Cash Flow	4.83	2.14	4.44	0.46	0.23	-0.29
Unlevered Free Cash Flow	5.22	2.31	4.56	0.58	0.43	-0.08
Change in Working Capital	1.4	1.2	0.98	0.85	0.7	0.4

Source: S&P Global Market Intelligence. Standard template. Financial Sources.