FRIWO AG 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	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	13.94	-	-	0.51	-10.55
Depreciation & Amortization	3.22	3.58	4.28	4.41	3.89
Loss (Gain) From Sale of Assets	-23.61	-0.67	0	0.11	0
Asset Writedown & Restructuring Costs	-	-	0.58	-	2.35
Loss (Gain) on Equity Investments	-	-0.04	0.28	0.16	-
Other Operating Activities	-0.14	-10.51	-8.42	2.48	1.88
Change in Accounts Receivable	10.29	-1.63	17.16	-17.24	-5.45
Change in Inventory	5.91	9.5	7.92	-4.58	-12.42
Change in Accounts Payable	-9.94	2.88	-17.63	11.35	6.75
Change in Other Net Operating Assets	-	-	-	-	-4.18
Operating Cash Flow	-0.33	3.11	4.16	-2.81	-17.74
Operating Cash Flow Growth	-	-25.16%	-	-	-
Capital Expenditures	-1.11	-0.93	-1.91	-3.3	-1.53
Sale of Property, Plant & Equipment	16.29	2.24	0.12	0.04	0.03
Sale (Purchase) of Intangibles	-0.12	-0.5	-1.04	-1.56	-1.08
Investment in Securities	10.54	-	-1.01	-1	-
Other Investing Activities	-0	-0	-	-	-
Investing Cash Flow	25.59	0.82	-3.85	-5.83	-2.58
Long-Term Debt Issued	-	-	-	0.5	20.6
Total Debt Issued	-	-	-	0.5	20.6
Short-Term Debt Repaid	-16.76	-2.32	-1.38	-1.36	-0.72
Long-Term Debt Repaid	-7.96	-0.91	-1.12	-1.44	-0.89
Total Debt Repaid	-24.72	-3.23	-2.5	-2.8	-1.61
Net Debt Issued (Repaid)	-24.72	-3.23	-2.5	-2.3	18.99
Issuance of Common Stock	-	-	-	15	-
Other Financing Activities	-	-	-	-0.05	-
Financing Cash Flow	-24.72	-3.23	-2.5	12.65	18.99
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-
Net Cash Flow	0.55	0.7	-2.19	4.01	-1.33
Free Cash Flow	-1.44	2.19	2.25	-6.11	-19.27
Free Cash Flow Growth	-	-2.67%	-	-	-
Free Cash Flow Margin	-1.86%	2.35%	2.02%	-3.31%	-19.16%
Free Cash Flow Per Share	-0.17	0.26	0.26	-0.71	-2.50
Cash Interest Paid	-	2.36	2.75	1.94	1.42
Cash Income Tax Paid	-	0.3	0.36	-0.45	-0.15
Levered Free Cash Flow	9.9	3.2	5	-8.8	-19.51
Unlevered Free Cash Flow	11.56	5.38	7.11	-7.19	-18.16
Change in Working Capital	6.26	10.75	7.44	-10.48	-15.3

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.