GiG Software p.l.c. Cash Flow Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-15.55	-14.95	-21.34	4.6
Depreciation & Amortization	4.57	4.37	5	15.69
Other Amortization	14.8	14.8	18.38	-
Asset Writedown & Restructuring Costs	-	-	0.57	-
Stock-Based Compensation	0.31	0.31	1.14	0.88
Provision & Write-off of Bad Debts	-0.15	-0.05	0.92	-
Other Operating Activities	-0.58	-1.08	-2.25	-1.16
Change in Accounts Receivable	3.56	3.16	3.02	-7.16
Change in Accounts Payable	-5.49	-4.79	-4.73	11.04
Operating Cash Flow	1.47	1.77	0.71	23.9
Operating Cash Flow Growth	-90.33%	147.73%	-97.01%	-
Capital Expenditures	-0.51	-0.61	-0.74	-0.78
Cash Acquisitions	-	-	-	-4.25
Sale (Purchase) of Intangibles	-15.67	-15.57	-12.63	-14.8
Other Investing Activities	-	-	-	-10.54
Investing Cash Flow	-16.18	-16.18	-13.37	-30.37
Long-Term Debt Issued	-	-	-	3.8
Long-Term Debt Repaid	-	-2.62	-	-5.03
Total Debt Repaid	-2.52	-2.62	-2.97	-5.03
Net Debt Issued (Repaid)	-2.52	-2.62	-2.97	-1.23
Issuance of Common Stock	17.84	20.64	1.6	10.33
Other Financing Activities	-0.07	-0.07	-0.36	-1.05
Financing Cash Flow	15.25	17.95	-1.73	8.05
Net Cash Flow	0.54	3.54	-14.38	1.57
Free Cash Flow	0.96	1.16	-0.02	23.12
Free Cash Flow Margin	2.20%	2.65%	-0.06%	61.15%
Free Cash Flow Per Share	-	0.01	-	-
Cash Interest Paid	0.07	0.07	0.36	1.05
Cash Income Tax Paid	0.97	0.97	-	0.27
Levered Free Cash Flow	-8.95	-6.59	-18.27	-
Unlevered Free Cash Flow	-8.89	-6.53	-17.25	-
Change in Working Capital	-1.93	-1.63	-1.71	3.88

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