S.C. Iproeb S.A. (BVB:IPRU)

S.C. Iproeb Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jan 1, 2025	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022
Net Income	19.54	19.97	16.98	21.53	3.86
Depreciation & Amortization	3.85	4.34	3.46	2.65	3.06
Loss (Gain) From Sale of Assets	0.26	-0.3	0.24	-0.02	-
Other Operating Activities	-1.87	1.11	3.52	-1.58	-2.88
Change in Accounts Receivable	8.99	-1.96	-8.96	-1.04	-
Change in Inventory	-8.82	11.07	17.97	-33.7	-
Change in Accounts Payable	19.85	-0.4	-8.82	-7.09	-
Operating Cash Flow	41.82	33.84	24.39	-19.25	4.04
Operating Cash Flow Growth	23.59%	38.77%	-	-	-
Capital Expenditures	-76.34	-38.45	-7.95	-4.57	-4.27
Sale of Property, Plant & Equipment	-	0.5	0.04	0.1	1.69
Sale (Purchase) of Intangibles	-0.06	-0.12	-0.08	-0.24	-
Other Investing Activities	0.56	1.15	-0.86	-0.2	0
Investing Cash Flow	-75.84	-36.92	-8.85	-4.92	-2.58
Short-Term Debt Issued	25.75	7	-	-	-
Long-Term Debt Issued	5.1	-	-	7.74	91.96
Total Debt Issued	30.85	7	-	7.74	91.96
Short-Term Debt Repaid	-	-	-9.53	-	-
Long-Term Debt Repaid	-2.21	-0.14	-0.14	-0.13	-
Total Debt Repaid	-2.21	-0.14	-9.67	-0.13	-
Net Debt Issued (Repaid)	28.64	6.86	-9.67	7.61	91.96
Issuance of Common Stock	-	-	-	23.3	-
Common Dividends Paid	-	-	-	-	-0.07
Other Financing Activities	-0.46	-0.15	-0.37	-0.29	-92.42
Financing Cash Flow	28.18	6.71	-10.04	30.62	-0.53
Miscellaneous Cash Flow Adjustments	0	-	0	-	0
Net Cash Flow	-5.83	3.63	5.49	6.45	0.94
Free Cash Flow	-34.52	-4.61	16.43	-23.82	-0.23
Free Cash Flow Margin	-17.81%	-2.43%	8.54%	-13.07%	-0.15%
Free Cash Flow Per Share	-0.28	-0.04	0.13	-0.19	-0.01
Cash Interest Paid	0.46	0.14	0.37	0.29	92.42
Cash Income Tax Paid	1.15	3.65	1.82	3.27	0
Levered Free Cash Flow	-42.85	-11.43	9.31	-30.56	-2.07
Unlevered Free Cash Flow	-42.56	-11.34	9.54	-30.38	-1.97
Change in Working Capital	20.03	8.72	0.19	-41.83	-

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