Elopak ASA (OSL:ELO)

Elopak ASA Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	74.89	61.56	60.91	67.06	10.86	33.81
Depreciation & Amortization	57.18	57.85	51.44	47.32	66.2	52.88
Other Amortization	10.29	10.29	12.94	12.83	-	-
Loss (Gain) From Sale of Assets	0.12	0.11	0.06	-0.01	0.14	0.01
Asset Writedown & Restructuring Costs	0.03	1.25	2.57	1.19	-	1.22
Loss (Gain) From Sale of Investments	-33.64	-1.65	1.72	8.63	0.5	0.5
Loss (Gain) on Equity Investments	-6.93	-6.82	-9.7	-6.86	-4.38	-3.58
Other Operating Activities	48.63	29.97	18.49	21.25	34.4	-3.17
Change in Accounts Receivable	-0.73	0.38	-6.99	-9.28	-10.62	-10.05
Change in Inventory	32.9	16.02	-0.75	-6.98	-39.18	-5.58
Change in Accounts Payable	-3.52	19.77	-15.76	1.77	4.89	3
Change in Other Net Operating Assets	-6.08	-17.66	23.73	19.49	-24.82	-2.61
Operating Cash Flow	173.12	171.08	139.27	155.06	25.09	73.2
Operating Cash Flow Growth	12.73%	22.84%	-10.19%	517.93%	-65.72%	-29.51%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-86.59	-85.65	-109.1	-40.77	-43.71	-37.38
Sale of Property, Plant & Equipment	0.01	0.01	-	0.12	1.23	0.02
Cash Acquisitions	-	-	-	-	-88.26	-
Investment in Securities	2.26	1.42	2.03	-	-	-
Other Investing Activities	9.44	3.5	9.56	8.67	4.74	11.14
Investing Cash Flow	-74.89	-80.73	-97.51	-31.98	-126.01	-26.22

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	291.12	290.9	1,089	1,178	728.84
Total Debt Issued	263.91	291.12	290.9	1,089	1,178	728.84
Long-Term Debt Repaid	-	-263.79	-261	-1,193	-1,050	-795.61
Lease Payments	-14.88	-17.04	-15.7	-18.36	-19.77	-19.97
Total Debt Repaid	-270.36	-263.79	-261	-1,193	-1,050	-795.61
Net Debt Issued (Repaid)	-6.45	27.33	29.9	-103.53	128.08	-66.77
Issuance of Common Stock	-	-	-	-	-	47.52
Repurchase of Common Stock	-4.58	-3.34	-1.81	-0.89	-0.24	-
Common Dividends Paid	-49.08	-43.31	-34.43	-19.63	-19.62	-9.99
Other Financing Activities	-28.72	-26.04	-23.2	-11.3	-5.66	-1.55
Financing Cash Flow	-88.83	-45.37	-29.54	-135.35	102.56	-30.78

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	1.19	-10.87	2.53	-0.31	-0.02	1.63
Miscellaneous Cash Flow Adjustments	-0	-	0	-0	-	-
Net Cash Flow	10.59	34.12	14.74	-12.58	1.62	17.82

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	86.53	85.43	30.16	114.29	-18.62	35.82
Free Cash Flow Growth	57.48%	183.21%	-73.61%	-	-	-33.29%
Free Cash Flow Margin	7.05%	7.09%	2.61%	10.10%	-1.82%	4.19%
Free Cash Flow Per Share	0.32	0.32	0.11	0.42	-0.07	0.14
Levered Free Cash Flow	20.33	35.94	-21.54	80.63	9.83	16.05
Unlevered Free Cash Flow	48.35	61.63	0.92	93.73	16.44	19.61
Free Cash Flow After Leases	71.65	68.39	14.47	95.93	-38.39	15.85

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	28.72	26.04	23.2	11.3	5.66	1.55
Cash Income Tax Paid	26.93	25.62	27.3	14.27	13.68	19.12
Change in Working Capital	22.58	18.52	0.23	5	-69.71	-15.25

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 7, 2026

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