CLS Holdings plc (FRA:838)

CLS Holdings Cash Flow Statement

Financials in millions GBP. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-56.9	-93.6	-249.8	-81.9	119.5	77.4
Depreciation & Amortization	0.8	1	0.8	0.6	1.1	0.7
Gain (Loss) on Sale of Assets	7.2	2.3	-1.4	-0.5	0.1	-11.6
Gain (Loss) on Sale of Investments	-	0.7	1.3	3.8	-6.1	-
Asset Writedown	77.2	127.7	302.7	136.5	-28.5	-31.5
Stock-Based Compensation	0.3	0.6	0.5	0.2	-0.3	-0.2
Change in Accounts Receivable	1.1	2.5	-0.9	2.3	-3.7	-0.8
Change in Other Net Operating Assets	-1.4	-0.7	4.7	-0.7	1.3	2.9
Other Operating Activities	-12.7	-11	-12	-17.3	-39.2	7.4
Operating Cash Flow	7.4	29.5	45.9	43	44.2	44.3
Operating Cash Flow Growth	-85.35%	-35.73%	6.74%	-2.71%	-0.23%	-9.41%
Acquisition of Real Estate Assets	-24.3	-22.5	-47.2	-141	-201	-143.8
Sale of Real Estate Assets	147.5	63.8	17	56.2	37	62.2
Net Sale / Acq. of Real Estate Assets	123.2	41.3	-30.2	-84.8	-164	-81.6
Investment in Marketable & Equity Securities	-	-	-	-	0.7	0.1
Other Investing Activities	-	-	-1.8	-3.4	-1.3	-10.1
Investing Cash Flow	123	41.1	-32.3	-81.3	-165.5	-92.4
Long-Term Debt Issued	-	8.8	72.5	144.1	196.7	182.5
Long-Term Debt Repaid	-	-55.5	-96	-99.4	-107.2	-128.3
Net Debt Issued (Repaid)	-113	-46.7	-23.5	44.7	89.5	54.2
Repurchase of Common Stock	-	-	-	-25.8	-	-
Common Dividends Paid	-21	-31.6	-31.6	-32.4	-30.8	-30.1
Other Financing Activities	-1.7	-1.5	-1.1	-1.1	-1.4	-2.5
Foreign Exchange Rate Adjustments	0.7	-0.9	-0.7	-0.6	-4.3	2.8
Net Cash Flow	-4.6	-10.1	-43.3	-53.5	-68.3	-23.7
Cash Interest Paid	39.9	40.6	35.1	24.2	24.3	22.1
Cash Income Tax Paid	3.7	2.5	5.6	7.8	6.4	20.5
Levered Free Cash Flow	-29.83	63.34	-118.39	54.69	22.95	11.18
Unlevered Free Cash Flow	-4.26	89.78	-95.2	71.44	38.83	27.43
Change in Working Capital	-8.5	1.8	3.8	1.6	-2.4	2.1

Source: S&P Global Market Intelligence. Real Estate template. Financial Sources.