Frequentis 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	28.31	22	18.42	18.72	19.97
Depreciation & Amortization	17.04	16.28	14.59	13.63	12.82
Other Amortization	3.16	3.16	2.94	3.91	3.85
Loss (Gain) From Sale of Assets	-0.93	-0.53	-0	0.01	0.01
Asset Writedown & Restructuring Costs	-	2.6	-	3.11	1.73
Loss (Gain) on Equity Investments	-0.34	-0.36	-0.27	-0.28	-0.34
Other Operating Activities	19.01	6.18	-1.1	-1.32	5.9
Change in Accounts Receivable	-60.75	-8.65	-14.08	-13.7	2.43
Change in Inventory	-18.89	-6.3	-4.87	-4.45	-2.9
Change in Accounts Payable	10.47	3.96	2.52	2.87	1.34
Change in Unearned Revenue	51.38	-14.69	2.37	-1.91	-1.39
Change in Other Net Operating Assets	0.64	-1.6	5.15	-6.37	5.33
Operating Cash Flow	49.09	22.05	25.66	14.22	48.75
Operating Cash Flow Growth	122.60%	-14.05%	80.38%	-70.83%	-10.96%
Capital Expenditures	-13.18	-9.12	-10.5	-9.16	-3.88
Sale of Property, Plant & Equipment	4.73	0.98	0.07	0.02	0
Cash Acquisitions	-0.71	-0.93	-5.82	-2.1	-16.28
Sale (Purchase) of Intangibles	-0.49	-0.98	-1.24	-0.95	-2.45
Investment in Securities	0.02	-5.51	-1.34	-7.96	-2.01
Investing Cash Flow	-9.63	-15.55	-18.84	-20.14	-24.61
Long-Term Debt Issued	7	0.65	30.57	0.4	-
Long-Term Debt Repaid	-8.82	-9.37	-38.54	-13.29	-9.63
Net Debt Issued (Repaid)	-1.82	-8.72	-7.97	-12.89	-9.63
Repurchase of Common Stock	-0.41	-	-0.52	-	-0.38
Common Dividends Paid	-3.59	-3.19	-2.92	-2.65	-1.99
Other Financing Activities	-1.78	-2.04	-1.99	-0.95	-0.6
Financing Cash Flow	-7.58	-13.94	-13.41	-16.49	-12.61
Foreign Exchange Rate Adjustments	-1.68	0.26	-0.61	-0.01	0.99
Miscellaneous Cash Flow Adjustments	-	-0	-	0	0.01
Net Cash Flow	30.19	-7.19	-7.2	-22.42	12.53
Free Cash Flow	35.91	12.93	15.15	5.06	44.87
Free Cash Flow Growth	177.65%	-14.64%	199.25%	-88.72%	-13.35%
Free Cash Flow Margin	6.18%	2.68%	3.51%	1.30%	13.45%
Free Cash Flow Per Share	2.69	0.97	1.14	0.38	3.37
Cash Interest Paid	2.24	1.59	1.45	0.71	0.61
Cash Income Tax Paid	10.84	10.78	11.79	5.4	3.58
Levered Free Cash Flow	33.57	4.91	8.01	-1.47	33.46
Unlevered Free Cash Flow	34.97	5.89	8.91	-0.92	33.93
Change in Working Capital	-17.16	-27.27	-8.92	-23.56	4.81

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