IEVA Group 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-8.28	-3.61	-2.79
Depreciation & Amortization	1.98	0.52	0.57
Other Amortization	0.01	0.01	0.02
Loss (Gain) From Sale of Assets	-	0.05	0.01
Loss (Gain) on Equity Investments	0	0.01	0.01
Other Operating Activities	3.96	0.46	-0.04
Change in Accounts Receivable	-1.5	0.78	-0.37
Change in Inventory	1.36	0.24	1.16
Change in Accounts Payable	2.39	-0.2	-0.21
Operating Cash Flow	-0.1	-1.75	-1.64
Capital Expenditures	-0.08	-0.28	-0.28
Sale of Property, Plant & Equipment	0.02	0.03	0
Divestitures	3.64	-	3.08
Investing Cash Flow	3.58	-0.25	2.8
Long-Term Debt Issued	3	-	0
Long-Term Debt Repaid	-1.32	-1.47	-1.12
Net Debt Issued (Repaid)	1.68	-1.47	-1.12
Issuance of Common Stock	0.6	-	4
Financing Cash Flow	2.28	-1.47	2.88
Foreign Exchange Rate Adjustments	-0.02	0	-0
Net Cash Flow	5.74	-3.45	4.04
Free Cash Flow	-0.18	-2.03	-1.92
Free Cash Flow Margin	-0.69%	-10.42%	-8.62%
Free Cash Flow Per Share	-0.09	-1.22	-1.20
Levered Free Cash Flow	0.89	-0.23	-
Unlevered Free Cash Flow	0.99	-0.12	-
Change in Working Capital	2.25	0.82	0.58