Berner Industrier AB Cash Flow Statement

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

Millions SEK. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	72.66	72.26	36.86	45.39	24.34	22.73
Depreciation & Amortization	38.79	38.09	34.44	33.6	28.71	28.79
Other Amortization	0.22	0.22	0.41	0.54	0.55	0.48
Loss (Gain) From Sale of Assets	-0.61	-0.61	-0.64	-0.42	-0.39	0.14
Other Operating Activities	8.81	8.21	2.31	7.91	3.16	-10.8
Change in Accounts Receivable	7.95	-3.55	23.45	8.46	-55.96	-11.32
Change in Inventory	-16.02	-10.62	20.34	-13.44	6.43	-20.33
Change in Other Net Operating Assets	-19.77	-8.97	-12.31	-0.52	18.2	12.66
Operating Cash Flow	92.02	95.02	104.86	81.52	25.06	22.36
Operating Cash Flow Growth	38.64%	-9.38%	28.63%	225.37%	12.07%	-64.50%
Capital Expenditures	-5.23	-2.93	-2.77	-2.53	-5.12	-7.32
Sale of Property, Plant & Equipment	0.84	0.84	1.03	2.41	2.05	-
Cash Acquisitions	-88.54	-38.94	-	-	-	-22.58
Sale (Purchase) of Intangibles	-2.8	-	-0.54	-5.54	-8.37	-
Other Investing Activities	-0.03	-0.03	-	-0.04	-0.63	-
Investing Cash Flow	-95.76	-41.06	-2.28	-5.69	-12.07	-29.9
Long-Term Debt Issued	-	20	-	-	-	75
Total Debt Issued	63	20	-	-	-	75
Long-Term Debt Repaid	-	-80.18	-80.71	-49.96	-23.57	-24.39
Total Debt Repaid	-85.28	-80.18	-80.71	-49.96	-23.57	-24.39
Net Debt Issued (Repaid)	-22.28	-60.18	-80.71	-49.96	-23.57	50.61
Issuance of Common Stock	12.18	12.18	-	0.06	-	-
Common Dividends Paid	-17.82	-17.82	-16.88	-11.26	-14.07	-14.07
Other Financing Activities	-	-	-	-	0.58	-
Financing Cash Flow	-27.92	-65.82	-97.59	-61.15	-37.06	36.54
Foreign Exchange Rate Adjustments	0.26	-0.24	0.07	-1.2	1.11	1.43
Net Cash Flow	-31.39	-12.09	5.07	13.48	-22.96	30.42
Free Cash Flow	86.8	92.1	102.1	79	19.93	15.04
Free Cash Flow Growth	35.85%	-9.79%	29.24%	296.33%	32.51%	-74.12%
Free Cash Flow Margin	8.53%	9.21%	10.61%	8.38%	2.37%	2.02%
Free Cash Flow Per Share	4.53	4.83	5.44	4.21	1.06	0.80
Cash Interest Paid	8.31	8.31	11.14	12.06	6.67	5.07
Cash Income Tax Paid	12.27	12.47	8.14	5.47	4.26	4.32
Levered Free Cash Flow	57.36	65.5	88.2	61.16	7.29	26.18
Unlevered Free Cash Flow	62.05	70.69	95.17	68.7	11.46	29.35
Change in Working Capital	-27.84	-23.14	31.49	-5.5	-31.33	-18.99

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