Bénéteau Cash Flow Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	18.6	92.85	184.99	103.14	73.42	-60.66
Depreciation & Amortization	63.35	61.45	53.6	54.53	64.16	116.75
Other Amortization	0.58	0.39	-	-	-	-
Loss (Gain) From Sale of Assets	1.89	3.09	1.68	-2.71	2.63	1.86
Loss (Gain) on Equity Investments	19.75	18.64	0.92	10.7	-	-
Other Operating Activities	37.69	22.82	-158.7	-138.31	4.54	58.56
Change in Accounts Receivable	-41.36	-37.36	-67.44	-8.37	-0.96	101.63
Change in Inventory	74.47	87.08	-10.62	-108.67	-20.93	-24.16
Change in Income Taxes	22.91	-21.54	-5.93	6.11	7.87	-2.49
Change in Other Net Operating Assets	-7.54	-96.21	0.55	44.83	96.08	-55.61
Operating Cash Flow	228.98	167.88	17.13	-24.22	226.81	135.87
Operating Cash Flow Growth	181.38%	880.20%	-	-	66.92%	105.19%
Capital Expenditures	-59.38	-64.64	-86.24	-63.49	-54.54	-50.6
Sale of Property, Plant & Equipment	1.37	0.34	2.19	3.01	0.35	0.86
Cash Acquisitions	-1.44	-0.04	-6.77	-0.1	-47.95	-1.19
Other Investing Activities	176.76	162.78	-4.42	-8.92	3.49	-4.67
Investing Cash Flow	117.3	98.43	-95.25	-69.51	-98.65	-55.61
Long-Term Debt Issued	-	2.61	136.51	138.32	25.02	-
Total Debt Issued	17.6	2.61	136.51	138.32	25.02	99.93
Long-Term Debt Repaid	-	-94.33	-9.84	-11.25	-137.98	-
Total Debt Repaid	-104.07	-94.33	-9.84	-11.25	-137.98	-95.06
Net Debt Issued (Repaid)	-86.46	-91.72	126.67	127.08	-112.96	4.88
Issuance of Common Stock	-	-	-	-	0.96	-
Repurchase of Common Stock	-1.97	-4.64	-0.15	-14.25	-	-3.38
Common Dividends Paid	-115.1	-58.95	-34.17	-24.25	-	-14.14
Other Financing Activities	9.61	9.21	-0.78	2.47	-	-
Financing Cash Flow	-193.92	-146.1	91.58	91.05	-112	-12.64
Foreign Exchange Rate Adjustments	-0.41	1.32	0.57	0.66	0.81	-1.04
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-	-
Net Cash Flow	151.95	121.54	14.03	-2.02	16.97	66.59
Free Cash Flow	169.6	103.24	-69.12	-87.72	172.27	85.27
Free Cash Flow Growth	-	-	-	-	102.03%	-
Free Cash Flow Margin	19.24%	9.98%	-4.72%	-7.01%	14.04%	8.46%
Free Cash Flow Per Share	2.10	1.28	-0.85	-1.06	2.09	1.04
Levered Free Cash Flow	332.93	191.4	-210.23	-122.07	181.82	-
Unlevered Free Cash Flow	336.39	195.29	-206.45	-119.79	182.74	-
Change in Working Capital	48.48	-68.03	-83.45	-66.1	82.07	19.36

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.