Birkenstock Holding Cash Flow Statement

Financials in millions EUR. Fiscal year is October - September.

Millions EUR. Fiscal year is Oct - Sep.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	191.6	75.02	187.11	-41.29
Depreciation & Amortization	101.29	83.41	81.26	93.47
Other Amortization	28.41	6.15	6.1	5.93
Loss (Gain) From Sale of Assets	0.23	-	0.1	-
Provision & Write-off of Bad Debts	-0.84	-	0.21	1.23
Other Operating Activities	196.26	274.6	104.37	-45.91
Change in Accounts Receivable	-27.45	-26.66	-5.29	111.26
Change in Inventory	-47.96	-95.62	-159.11	179.36
Change in Accounts Payable	12.51	10.65	11.2	-54.72
Change in Unearned Revenue	1.16	5.09	-0.4	-6.08
Change in Other Net Operating Assets	-26.5	26.1	8.58	12.03
Operating Cash Flow	428.7	358.73	234.14	255.28
Operating Cash Flow Growth	19.50%	53.22%	-8.28%	-
Capital Expenditures	-65.43	-102.15	-70.78	-21.49
Sale of Property, Plant & Equipment	0.02	0.34	1.98	4.74
Cash Acquisitions	-	-	-1.04	-
Sale (Purchase) of Intangibles	-8.47	-0.77	-1.81	1.86
Other Investing Activities	15.09	1.85	-	-
Investing Cash Flow	-58.8	-100.73	-71.65	-14.9
Long-Term Debt Issued	634.52	-	-	-
Long-Term Debt Repaid	-1,334	-81.58	-34.92	-
Total Debt Repaid	-1,334	-81.58	-34.92	-30.13
Net Debt Issued (Repaid)	-699.3	-81.58	-34.92	-30.13
Issuance of Common Stock	449.21	-	-	-
Other Financing Activities	-104.96	-117.71	-70.4	-2.07
Financing Cash Flow	-355.05	-199.29	-105.32	-32.2
Foreign Exchange Rate Adjustments	-3.42	-21.39	14.56	7.73
Net Cash Flow	11.44	37.33	71.74	215.92
Free Cash Flow	363.27	256.58	163.36	233.79
Free Cash Flow Growth	41.58%	57.07%	-30.13%	-
Free Cash Flow Margin	20.13%	17.20%	13.14%	21.05%
Free Cash Flow Per Share	1.94	1.40	0.89	1.28
Cash Interest Paid	99.5	117.71	70.4	2.07
Cash Income Tax Paid	14.8	6.7	18.41	61.43
Levered Free Cash Flow	257	161.94	44.75	-
Unlevered Free Cash Flow	314.22	236.68	94.11	-
Change in Net Working Capital	-3.12	16.67	113.01	-

Updated Feb 20, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.