GiG Software p.l.c. (GIGXF)

GiG Software p.l.c. Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	-15.1	-21.34	4.6
Depreciation & Amortization	19.2	5	15.69
Other Amortization	-	18.38	-
Asset Writedown & Restructuring Costs	-	0.57	-
Stock-Based Compensation	0.3	1.14	0.88
Provision & Write-off of Bad Debts	-0.3	0.92	-
Other Operating Activities	-0.9	-2.25	-1.16
Change in Accounts Receivable	-0.4	3.02	-7.16
Change in Accounts Payable	-1.2	-4.73	11.04
Operating Cash Flow	1.6	0.71	23.9
Operating Cash Flow Growth	123.85%	-97.01%	-
Capital Expenditures	-0.6	-0.74	-0.78
Cash Acquisitions	-	-	-4.25
Sale (Purchase) of Intangibles	-15.4	-12.63	-14.8
Other Investing Activities	-	-	-10.54
Investing Cash Flow	-16	-13.37	-30.37
Long-Term Debt Issued	-	-	3.8
Long-Term Debt Repaid	-2.5	-	-5.03
Total Debt Repaid	-2.5	-2.97	-5.03
Net Debt Issued (Repaid)	-2.5	-2.97	-1.23
Issuance of Common Stock	20.6	1.6	10.33
Other Financing Activities	-0.2	-0.36	-1.05
Financing Cash Flow	17.9	-1.73	8.05
Net Cash Flow	3.5	-14.38	1.57
Free Cash Flow	1	-0.02	23.12
Free Cash Flow Margin	2.66%	-0.06%	61.15%
Free Cash Flow Per Share	0.01	-	-
Cash Interest Paid	0.2	0.36	1.05
Cash Income Tax Paid	0.7	-	0.27
Levered Free Cash Flow	-3.37	-18.27	-
Unlevered Free Cash Flow	-3.3	-17.25	-
Change in Working Capital	-1.6	-1.71	3.88

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