Besler Gida Ve Kimya Sanayi ve Ticaret Anonim Sirketi (IST:BESLR)
Turkey · Delayed Price · Currency is TRY 12.46
+0.07 (0.56%)
Last updated: Aug 4, 2026, 3:35 PM GMT+3
IST:BESLR Cash Flow Statement
Financials in millions TRY. Fiscal year is January - December.
Millions TRY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 | 525.93 | 524.45 | 1,978 | 842.91 | 1,342 | -39.95 |
Depreciation & Amortization | 709.46 | 686.18 | 657.54 | 608.83 | 404.84 | 54.35 |
Other Amortization | 65.15 | 63.95 | 63.45 | 33.83 | 38.15 | 4.56 |
Loss (Gain) From Sale of Assets | -18.9 | -18.43 | -3.28 | -6.23 | -3.48 | -0.7 |
Asset Writedown & Restructuring Costs | 178.07 | 178.07 | -1,005 | -458.85 | -198.86 | -36.16 |
Provision & Write-off of Bad Debts | 17.11 | 48.17 | 15.24 | -6.88 | 15.34 | 6.37 |
Other Operating Activities | -2,255 | -1,719 | -22.13 | -1,679 | -941.78 | 350.4 |
Change in Accounts Receivable | -421.47 | -455.6 | 378.23 | 582.3 | -187.08 | -409.91 |
Change in Inventory | 686.85 | -241.39 | 1,647 | -281.76 | -503.58 | -245.49 |
Change in Accounts Payable | 729.12 | -223.28 | -944.81 | 213.61 | 924.02 | 477.9 |
Change in Other Net Operating Assets | -538.67 | 129.64 | 292.19 | 361.55 | -336.78 | -29.19 |
Operating Cash Flow | -322.18 | -1,028 | 3,056 | 209.99 | 553.04 | 132.18 |
Operating Cash Flow Growth | - | - | 1355.18% | -62.03% | 318.39% | -29.37% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Capital Expenditures | -630.03 | -593.86 | -462.04 | -224.16 | -162.72 | -41.86 |
Sale of Property, Plant & Equipment | 17.17 | 29.57 | 83.63 | 84.33 | 15.24 | 6.24 |
Cash Acquisitions | 81.14 | 81.14 | 72.47 | -1,860 | 245.12 | - |
Sale (Purchase) of Intangibles | -165.48 | -140.47 | -130.96 | -150.72 | -70.73 | -11.01 |
Sale (Purchase) of Real Estate | -1.88 | -1.88 | - | -8.48 | -0.1 | - |
Investment in Securities | - | - | - | - | - | 1.37 |
Other Investing Activities | 3,561 | 3,925 | 3,224 | 1,052 | 727.77 | 195.72 |
Investing Cash Flow | 2,862 | 3,299 | 2,787 | -1,108 | 754.58 | 150.46 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Long-Term Debt Issued | - | 11,483 | 5,898 | 4,128 | 2,053 | 806.16 |
Total Debt Issued | 13,442 | 11,483 | 5,898 | 4,128 | 2,053 | 806.16 |
Long-Term Debt Repaid | - | -8,431 | -3,562 | -3,286 | -2,263 | -285.08 |
Total Debt Repaid | -11,080 | -8,431 | -3,562 | -3,286 | -2,263 | -285.08 |
Net Debt Issued (Repaid) | 2,362 | 3,052 | 2,335 | 842.46 | -210.13 | 521.07 |
Other Financing Activities | -3,450 | -5,176 | -4,938 | -445.78 | -1,058 | -744.85 |
Financing Cash Flow | -1,087 | -2,124 | -2,603 | 396.68 | -1,268 | -223.77 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Foreign Exchange Rate Adjustments | 357.48 | 259.09 | -136.36 | 74.47 | 449.17 | -51.41 |
Miscellaneous Cash Flow Adjustments | -105.81 | -246.04 | -427.4 | -164.02 | -211.32 | - |
Net Cash Flow | 1,704 | 160.59 | 2,677 | -590.41 | 277.43 | 7.45 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Free Cash Flow | -952.21 | -1,622 | 2,594 | -14.16 | 390.32 | 90.32 |
Free Cash Flow Growth | - | - | - | - | 332.16% | -34.41% |
Free Cash Flow Margin | -2.90% | -4.99% | 7.93% | -0.05% | 1.61% | 1.86% |
Free Cash Flow Per Share | -1.44 | -2.45 | 3.92 | -0.02 | 0.59 | 0.14 |
Levered Free Cash Flow | -3,363 | -3,907 | -3,720 | -165.98 | -2,410 | -301.21 |
Unlevered Free Cash Flow | -1,637 | -2,239 | -2,302 | 1,147 | -1,979 | -164.61 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Cash Interest Paid | 2,550 | 2,428 | 1,804 | 1,220 | 363.21 | 115.88 |
Cash Income Tax Paid | 1,256 | 1,040 | 122.77 | 573.33 | 273.04 | 132.97 |
Change in Working Capital | 455.83 | -790.63 | 1,372 | 875.7 | -103.42 | -206.7 |