Berner Kantonalbank AG Cash Flow Statement

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

Millions CHF. 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	175.36	180.67	174.89	159.62	154.94
Depreciation & Amortization	4.5	34.2	40.26	64.27	45.06
Other Amortization	31.17	-	-	-	-
Gain (Loss) on Sale of Investments	6.48	-	-3.61	-	-
Total Asset Writedown	1.5	-	-	-	1.5
Provision for Credit Losses	2.99	19.18	41.73	-18.82	-11.59
Change in Other Net Operating Assets	-1,584	-1,601	-814.58	-23.07	449.2
Other Operating Activities	14.13	14.97	3.35	-11.03	-17.82
Operating Cash Flow	-1,317	-1,369	-557.96	170.97	621.28
Operating Cash Flow Growth	-	-	-	-72.48%	193.43%
Capital Expenditures	-37.17	-41.84	-53.35	-65.49	-41.28
Sale of Property, Plant and Equipment	2	0.84	6.17	5.97	-
Investment in Securities	-389.33	-38.72	-51.48	-312.72	58.34
Investing Cash Flow	-424.5	-79.71	-98.66	-372.24	17.06
Short-Term Debt Issued	383.46	180.38	375	-	-
Long-Term Debt Issued	2,040	830.24	696.84	940.69	1,084
Total Debt Issued	2,424	1,011	1,072	940.69	1,084
Short-Term Debt Repaid	-145	-30	-99.21	-	-
Long-Term Debt Repaid	-893.75	-624.43	-583.83	-425.1	-657.62
Total Debt Repaid	-1,039	-654.43	-683.05	-425.1	-657.62
Net Debt Issued (Repaid)	1,385	356.18	388.8	515.58	426.17
Issuance of Common Stock	7.68	6.98	6.59	14	15.84
Repurchase of Common Stock	-7.25	-2.7	-13.21	-9.13	-15.91
Common Dividends Paid	-96.93	-93.2	-89.47	-85.74	-82.02
Net Increase (Decrease) in Deposit Accounts	1,377	1.58	-246.33	1,050	1,756
Other Financing Activities	-2.99	-8.64	-32.67	-1,452	-2,008
Financing Cash Flow	2,663	260.21	13.7	31.93	92.03
Net Cash Flow	921.57	-1,189	-642.91	-169.33	730.36
Free Cash Flow	-1,354	-1,411	-611.31	105.48	580
Free Cash Flow Growth	-	-	-	-81.81%	272.76%
Free Cash Flow Margin	-247.36%	-255.14%	-114.85%	21.72%	125.13%
Free Cash Flow Per Share	-142.31	-148.53	-64.28	11.39	62.79

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