Opter AB Cash Flow Statement

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

Millions SEK. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	19.69	17.44	13.95	9.49	6.89
Depreciation & Amortization	-	0	0.1	0.11	0.11
Other Operating Activities	0.05	0.01	1.47	0.55	-2.1
Change in Accounts Receivable	-1.49	-2.71	-2.17	-1.59	-0.69
Change in Other Net Operating Assets	2.21	1.33	0.49	0.21	1.63
Operating Cash Flow	20.45	16.07	13.84	8.76	5.84
Operating Cash Flow Growth	27.29%	16.10%	57.97%	50.08%	-7.70%
Capital Expenditures	-	-	-0.14	-	-
Sale of Property, Plant & Equipment	-	-	0.26	-	-
Investing Cash Flow	-	-	0.13	-	-
Issuance of Common Stock	-	-	-	-	15.29
Common Dividends Paid	-17.46	-13.92	-9.48	-6.9	-7.45
Other Financing Activities	-	-	-	-	-1.43
Financing Cash Flow	-17.46	-13.92	-9.48	-6.9	6.42
Foreign Exchange Rate Adjustments	-0.19	-0.01	-0.14	0.08	0.25
Net Cash Flow	2.8	2.13	4.34	1.94	12.5
Free Cash Flow	20.45	16.07	13.7	8.76	5.84
Free Cash Flow Growth	27.29%	17.24%	56.43%	50.08%	-7.70%
Free Cash Flow Margin	20.56%	17.60%	17.53%	13.37%	10.46%
Free Cash Flow Per Share	3.41	2.68	2.28	1.46	1.01
Cash Income Tax Paid	5.13	4.58	2.17	2.02	3.94
Levered Free Cash Flow	16.17	12.02	10.66	6.87	4.37
Unlevered Free Cash Flow	16.19	12.08	10.95	6.88	4.4
Change in Working Capital	0.72	-1.38	-1.68	-1.38	0.94

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.