Çemtas Çelik Makina Sanayi ve Ticaret A.S. (IST:CEMTS)
Turkey · Delayed Price · Currency is TRY 8.99
+0.08 (0.90%)
Last updated: Aug 26, 2026, 3:34 PM GMT+3
IST:CEMTS 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 | Jun '26 Jun 30, 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 | -308.38 | -115.96 | -39.04 | 119.27 | 530.95 | 403.33 |
Depreciation & Amortization | 358.48 | 377.14 | 311.59 | 229.47 | 143.91 | 25.83 |
Loss (Gain) From Sale of Assets | -2.33 | 0.41 | -0.9 | -4.29 | 0.01 | 6.17 |
Loss (Gain) From Sale of Investments | 69.31 | 97.48 | 42.04 | 119.41 | -132.34 | 9.06 |
Provision & Write-off of Bad Debts | 0.18 | 0.72 | 0.29 | -8.96 | -10.62 | - |
Other Operating Activities | 23.43 | 275.53 | -230.81 | -38.67 | -15.21 | 34.01 |
Change in Accounts Receivable | -96.61 | 72.89 | 521.18 | 91.61 | -87.93 | -101.37 |
Change in Inventory | 320.7 | -29.92 | 436.33 | 603.37 | 201.49 | -253.85 |
Change in Accounts Payable | -103.32 | -137.92 | 68.84 | -43.93 | -29.15 | 25.64 |
Change in Unearned Revenue | -15.74 | -48.37 | 35.52 | 2.27 | -38.21 | - |
Change in Other Net Operating Assets | 12.43 | -418.39 | 645.74 | -290.37 | -101.99 | -0.25 |
Operating Cash Flow | 258.14 | 73.63 | 1,791 | 779.17 | 460.91 | 148.57 |
Operating Cash Flow Growth | -80.36% | -95.89% | 129.83% | 69.05% | 210.23% | 119.91% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -683.91 | -257.58 | -1,853 | -238.79 | -392.34 | -50.52 |
Sale of Property, Plant & Equipment | 4.58 | 1.83 | 9.44 | 5.09 | 0.27 | 0 |
Sale (Purchase) of Intangibles | -24.67 | -26.72 | -26.81 | -9.01 | -10.87 | -3.33 |
Sale (Purchase) of Real Estate | - | - | -62.34 | - | - | -7.95 |
Investment in Securities | -2.26 | -0.73 | -5.08 | -0.17 | -32.36 | -5.4 |
Other Investing Activities | 407.6 | -6.6 | 91.77 | 207.71 | 34.98 | - |
Investing Cash Flow | -298.67 | -289.79 | -1,846 | -35.16 | -400.33 | -67.2 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Short-Term Debt Issued | - | - | - | - | - | 0 |
Long-Term Debt Issued | - | 1,587 | 1,003 | 224 | 336.14 | - |
Total Debt Issued | 1,254 | 1,587 | 1,003 | 224 | 336.14 | 0 |
Short-Term Debt Repaid | - | - | - | - | - | -8.85 |
Long-Term Debt Repaid | - | -375.82 | -363.41 | -294.54 | -0.01 | - |
Total Debt Repaid | -351.51 | -375.82 | -363.41 | -294.54 | -0.01 | -8.85 |
Net Debt Issued (Repaid) | 902.42 | 1,211 | 639.14 | -70.54 | 336.13 | -8.85 |
Common Dividends Paid | -137.29 | -130.82 | -123.18 | -104.21 | -55.97 | -17.82 |
Other Financing Activities | -37.01 | -34.79 | -135.92 | -36.33 | -51.04 | - |
Financing Cash Flow | 728.12 | 1,045 | 380.05 | -211.08 | 229.12 | -26.67 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | - | - | -312.46 | -167.64 | - |
Miscellaneous Cash Flow Adjustments | -400.57 | -293.97 | -408.49 | - | - | - |
Net Cash Flow | 287.02 | 535.11 | -83.36 | 220.46 | 122.06 | 54.7 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -425.77 | -183.95 | -61.9 | 540.38 | 68.56 | 98.05 |
Free Cash Flow Growth | - | - | - | 688.13% | -30.07% | 186.84% |
Free Cash Flow Margin | -7.19% | -2.93% | -0.82% | 7.49% | 1.06% | 6.49% |
Free Cash Flow Per Share | -0.85 | -0.37 | -0.12 | 1.08 | 0.14 | 0.20 |
Levered Free Cash Flow | -940.19 | -88.87 | -657.69 | 58.5 | -1,046 | -74.24 |
Unlevered Free Cash Flow | -881.21 | -45.77 | -618.96 | 86.85 | -1,007 | -71.1 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 37.05 | 34.73 | 135.97 | 36.33 | 51.04 | - |
Cash Income Tax Paid | 185.25 | 13.03 | 264.96 | 311.96 | 486.96 | 65.06 |
Change in Working Capital | 117.46 | -561.69 | 1,708 | 362.95 | -55.8 | -329.83 |