Bénéteau S.A. (EPA:BEN)
France · Delayed Price · Currency is EUR 4.870
-0.060 (-1.22%)
Oct 2, 2026, 5:35 PM CET
Bénéteau Cash Flow Statement
Financials in millions EUR. Fiscal year is January - December.
Millions EUR. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | -39.54 | -42.95 | 92.85 | 184.99 | 103.14 | 73.42 |
Depreciation & Amortization | 61.96 | 61.93 | 61.83 | 53.6 | 54.53 | 64.16 |
Other Amortization | 0.33 | 0.33 | - | - | - | - |
Loss (Gain) From Sale of Assets | 1.07 | 0.71 | 3.09 | 1.68 | -2.71 | 2.63 |
Loss (Gain) on Equity Investments | -12.65 | -5.21 | 18.64 | 0.92 | 10.7 | - |
Other Operating Activities | -23.22 | 56.3 | 22.82 | -158.7 | -138.31 | 4.54 |
Change in Accounts Receivable | -13.41 | -2.49 | -37.36 | -67.44 | -8.37 | -0.96 |
Change in Inventory | 5.97 | 27.87 | 87.08 | -10.62 | -108.67 | -20.93 |
Change in Income Taxes | 10.88 | 4.77 | -21.54 | -5.93 | 6.11 | 7.87 |
Change in Other Net Operating Assets | -9.3 | 13.82 | -96.21 | 0.55 | 44.83 | 96.08 |
Operating Cash Flow | -17.91 | 121.28 | 167.88 | 17.13 | -24.22 | 226.81 |
Operating Cash Flow Growth | - | -27.76% | 880.20% | - | - | 66.92% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | -55.99 | -53.82 | -64.64 | -86.24 | -63.49 | -54.54 |
Sale of Property, Plant & Equipment | 0.59 | 1.13 | 0.34 | 2.19 | 3.01 | 0.35 |
Cash Acquisitions | -3.17 | -4.57 | -0.04 | -6.77 | -0.1 | -47.95 |
Other Investing Activities | -30.51 | -85.6 | 162.78 | -4.42 | -8.92 | 3.49 |
Investing Cash Flow | -89.08 | -142.85 | 98.43 | -95.25 | -69.51 | -98.65 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Long-Term Debt Issued | - | 21.87 | 2.61 | 136.51 | 138.32 | 25.02 |
Total Debt Issued | 7.69 | 21.87 | 2.61 | 136.51 | 138.32 | 25.02 |
Long-Term Debt Repaid | - | -62.95 | -94.33 | -9.84 | -11.25 | -137.98 |
Total Debt Repaid | 39.49 | -62.95 | -94.33 | -9.84 | -11.25 | -137.98 |
Net Debt Issued (Repaid) | 47.18 | -41.09 | -91.72 | 126.67 | 127.08 | -112.96 |
Issuance of Common Stock | - | - | - | - | - | 0.96 |
Repurchase of Common Stock | -7.95 | -2.85 | -4.64 | -0.15 | -14.25 | - |
Common Dividends Paid | -15.88 | -115.1 | -58.95 | -34.17 | -24.25 | - |
Other Financing Activities | - | - | 9.21 | -0.78 | 2.47 | - |
Financing Cash Flow | 23.35 | -159.03 | -146.1 | 91.58 | 91.05 | -112 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | -0.35 | -1.4 | 1.32 | 0.57 | 0.66 | 0.81 |
Miscellaneous Cash Flow Adjustments | -0 | -0 | - | -0 | - | - |
Net Cash Flow | -83.99 | -182.01 | 121.54 | 14.03 | -2.02 | 16.97 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | -73.9 | 67.46 | 103.24 | -69.12 | -87.72 | 172.27 |
Free Cash Flow Growth | - | -34.65% | - | - | - | 102.03% |
Free Cash Flow Margin | -8.27% | 7.95% | 9.98% | -4.72% | -7.01% | 14.04% |
Free Cash Flow Per Share | - | 0.83 | 1.28 | -0.85 | -1.06 | 2.09 |
Levered Free Cash Flow | -92.84 | 19.89 | 192.94 | -210.23 | -122.07 | 181.82 |
Unlevered Free Cash Flow | -89.5 | 23.15 | 196.83 | -206.45 | -119.79 | 182.74 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Change in Working Capital | -5.86 | 43.96 | -68.03 | -83.45 | -66.1 | 82.07 |