Aqua Bio Technology ASA Cash Flow Statement

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

Millions NOK. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	-144.7	-337.35	-21.02	-18.74	-19.11	-14.7
Depreciation & Amortization	9.94	11.35	3.3	1.28	0.96	0.11
Other Amortization	0.1	0.39	0.39	0.39	0.13	-
Loss (Gain) From Sale of Assets	44.71	44.71	-	-	-	-
Asset Writedown & Restructuring Costs	105.34	163.7	0.8	-	-	-
Stock-Based Compensation	-1.91	-0.61	2.18	1.54	1.8	0.55
Other Operating Activities	-112.33	6.27	-9.06	-4.32	0	-0.25
Change in Accounts Receivable	63.06	60.68	-0.32	1.21	-2.6	2.32
Change in Inventory	43.63	41.07	1.11	-0.94	-4.88	-
Change in Accounts Payable	-8.14	-24.7	3.42	1.77	1.29	0.2
Change in Other Net Operating Assets	-3.55	-12.36	-0.07	2.35	1.46	-1.56
Operating Cash Flow	-16.74	-46.85	-19.27	-15.45	-20.97	-13.34
Capital Expenditures	-0.87	-1.08	-0.07	-	-	-0.14
Cash Acquisitions	12.53	14.04	0.5	-4.09	-1.54	-3.13
Sale (Purchase) of Intangibles	-	-	-1.34	-	-3.87	-
Investment in Securities	-	-	-0.49	-	-	-
Investing Cash Flow	10.24	12.97	-1.4	-4.09	-5.41	-3.27
Short-Term Debt Issued	-	-	-	-	7.7	-
Long-Term Debt Issued	-	24.84	10.74	7.8	-	-
Total Debt Issued	-0.38	24.84	10.74	7.8	7.7	-
Long-Term Debt Repaid	-	-13.88	-1.75	-0.06	-1.1	-
Net Debt Issued (Repaid)	-5.56	10.96	8.99	7.74	6.6	-
Issuance of Common Stock	27.53	37.63	14.79	0.35	27.7	15.16
Other Financing Activities	-3.05	-2.35	-0.12	-0.04	-0	-0
Financing Cash Flow	18.92	46.24	23.65	8.04	34.3	15.16
Miscellaneous Cash Flow Adjustments	-	0	-	-	-	-
Net Cash Flow	12.42	12.35	2.98	-11.49	7.93	-1.45
Free Cash Flow	-17.62	-47.93	-19.34	-15.45	-20.97	-13.47
Free Cash Flow Margin	-17.35%	-44.72%	-103.24%	-215.73%	-1061.42%	-1657.67%
Free Cash Flow Per Share	-0.16	-0.70	-0.63	-0.74	-1.09	-0.83
Cash Interest Paid	3.62	3.15	0.48	0.04	0	0
Levered Free Cash Flow	-	-51.78	32.88	-9.88	-18.93	-7.19
Unlevered Free Cash Flow	-	-39.9	35.69	-8.49	-18.02	-7.19
Change in Working Capital	95.01	64.7	4.14	4.39	-4.74	0.96

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