GK Software SE Cash Flow Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Net Income	-5.23	11.26	13.16	6.21	-3.14
Depreciation & Amortization	7.68	6.65	7.3	8.16	8.64
Other Amortization	0.17	0.17	0.17	0.08	0.19
Loss (Gain) From Sale of Assets	0.02	-0.02	-3.55	-0.02	0.01
Asset Writedown & Restructuring Costs	-	1.17	2.02	0.31	-
Stock-Based Compensation	0.45	0.49	0.38	0.39	0.45
Provision & Write-off of Bad Debts	2.22	0.09	0.03	1.15	0.65
Other Operating Activities	-2.7	4.13	2.14	2.69	-1.29
Change in Accounts Receivable	-15.33	-5.06	-2.47	-0.16	-4.18
Change in Inventory	-0.33	-0.03	0.11	0.25	0.1
Change in Accounts Payable	1.42	3.66	1.76	-0.71	-4.27
Change in Unearned Revenue	1.54	4.13	2.04	0.04	2.04
Change in Other Net Operating Assets	-0.16	-0.41	0.14	-0.67	0.59
Operating Cash Flow	-10.26	26.21	23.22	17.71	-0.21
Operating Cash Flow Growth	-	12.89%	31.07%	-	-
Capital Expenditures	-4.83	-6.29	-2.52	-1.85	-3.64
Sale of Property, Plant & Equipment	0.71	0.38	0.09	0.02	-
Cash Acquisitions	-	-	0.17	-0.36	-
Divestitures	-	-	4.54	-	-
Sale (Purchase) of Intangibles	-	-	-	-0.83	-
Investment in Securities	24.92	-24.92	-	-	-
Other Investing Activities	0.32	2.69	0.14	0.04	0.05
Investing Cash Flow	21.11	-28.13	2.43	-2.97	-3.59
Long-Term Debt Issued	-	15	-	-	1.5
Long-Term Debt Repaid	-5.85	-21.39	-4.21	-11	-6.03
Net Debt Issued (Repaid)	-5.85	-6.39	-4.21	-11	-4.53
Issuance of Common Stock	1.1	-	20.46	0.97	5.55
Common Dividends Paid	-0.09	-	-	-	-
Other Financing Activities	-0.87	-1.08	-0.75	-1.27	-1.14
Financing Cash Flow	-5.72	-7.47	15.49	-11.29	-0.12
Foreign Exchange Rate Adjustments	-0.42	-0.04	0.05	-0.05	0.06
Miscellaneous Cash Flow Adjustments	-0	-	0	-0	-
Net Cash Flow	4.71	-9.43	41.19	3.41	-3.86
Free Cash Flow	-15.09	19.92	20.7	15.86	-3.86
Free Cash Flow Growth	-	-3.75%	30.49%	-	-
Free Cash Flow Margin	-8.75%	13.10%	15.82%	13.34%	-3.32%
Free Cash Flow Per Share	-6.65	8.57	8.69	7.28	-1.97
Cash Interest Paid	0.87	1.08	0.76	0.87	1.14
Cash Income Tax Paid	3.69	0.89	0.91	1.62	0.99
Levered Free Cash Flow	-10.12	14.2	18.67	11.89	-4.26
Unlevered Free Cash Flow	-9.46	14.39	19.57	12.91	-2.84

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