CLS Holdings Cash Flow Statement

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-50.3	-93.6	-249.8	-81.9	119.5
Depreciation & Amortization	0.8	1	0.8	0.6	1.1
Gain (Loss) on Sale of Assets	10.9	2.3	-1.4	-0.5	0.1
Gain (Loss) on Sale of Investments	-0.1	0.7	1.3	3.8	-6.1
Asset Writedown	79.2	127.7	302.7	136.5	-28.5
Stock-Based Compensation	0.3	0.6	0.5	0.2	-0.3
Change in Accounts Receivable	3.3	2.5	-0.9	2.3	-3.7
Change in Other Net Operating Assets	-1.8	-0.7	4.7	-0.7	1.3
Other Operating Activities	-27.7	-11	-12	-17.3	-39.2
Operating Cash Flow	14.6	29.5	45.9	43	44.2
Operating Cash Flow Growth	-50.51%	-35.73%	6.74%	-2.71%	-0.23%
Acquisition of Real Estate Assets	-17.4	-22.5	-47.2	-141	-201
Sale of Real Estate Assets	136.7	63.8	17	56.2	37
Net Sale / Acq. of Real Estate Assets	119.3	41.3	-30.2	-84.8	-164
Investment in Marketable & Equity Securities	-	-	-	-	0.7
Other Investing Activities	-4.9	-	-1.8	-3.4	-1.3
Investing Cash Flow	114.2	41.1	-32.3	-81.3	-165.5
Long-Term Debt Issued	61.2	8.8	72.5	144.1	196.7
Long-Term Debt Repaid	-186.5	-55.5	-96	-99.4	-107.2
Net Debt Issued (Repaid)	-125.3	-46.7	-23.5	44.7	89.5
Repurchase of Common Stock	-	-	-	-25.8	-
Common Dividends Paid	-15.9	-31.6	-31.6	-32.4	-30.8
Other Financing Activities	-1.7	-1.5	-1.1	-1.1	-1.4
Foreign Exchange Rate Adjustments	3	-0.9	-0.7	-0.6	-4.3
Net Cash Flow	-11.1	-10.1	-43.3	-53.5	-68.3
Cash Interest Paid	37.9	40.6	35.1	24.2	24.3
Cash Income Tax Paid	6.1	2.5	5.6	7.8	6.4
Levered Free Cash Flow	52.83	63.34	-118.39	54.69	22.95
Unlevered Free Cash Flow	76.45	89.78	-95.2	71.44	38.83
Change in Working Capital	1.5	1.8	3.8	1.6	-2.4

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