CPH Group 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	23.36	4.65	78.89	100.95	-151.56
Depreciation & Amortization	16.74	16.89	17.83	17.32	27.03
Other Amortization	0.76	1.33	1.38	1.31	1.35
Loss (Gain) From Sale of Assets	-2.26	13.55	-18.87	-1.26	-7.55
Asset Writedown & Restructuring Costs	-	-	-	-	150
Other Operating Activities	3.88	-3.68	11.12	11.14	-2.62
Change in Accounts Receivable	-1.68	1.18	18.72	-26.72	-15.52
Change in Inventory	-2.3	1.01	7.44	-27.23	-9.58
Change in Accounts Payable	-3.2	7.69	-17.1	6.86	30.74
Change in Other Net Operating Assets	-1.25	3.06	10.46	15.27	-6.46
Operating Cash Flow	34.07	45.68	109.86	97.63	15.84
Operating Cash Flow Growth	-25.42%	-58.42%	12.53%	516.42%	-71.18%
Capital Expenditures	-18.88	-21.61	-33.77	-32.88	-22.97
Sale of Property, Plant & Equipment	3.54	1.97	19.06	4.29	5.21
Cash Acquisitions	-33.19	-32.8	-2.42	-	-
Sale (Purchase) of Intangibles	-2.37	5.7	-0.87	-1.03	-1.63
Investing Cash Flow	-50.89	-46.74	-18	-29.62	-19.22
Short-Term Debt Issued	25.11	10.23	0.66	-	-
Long-Term Debt Issued	0.72	7.91	-	-	-
Total Debt Issued	25.84	18.14	0.66	-	-
Short-Term Debt Repaid	-	-	-	-3.2	-7.02
Long-Term Debt Repaid	-	-	-98.73	-7.78	-
Total Debt Repaid	-	-	-98.73	-10.98	-7.02
Net Debt Issued (Repaid)	25.84	18.14	-98.07	-10.98	-7.02
Issuance of Common Stock	-	0.01	-	-	0.24
Repurchase of Common Stock	-0.32	-0.5	-0.59	-0.21	-0.39
Common Dividends Paid	-12	-24	-27	-7.8	-10.8
Other Financing Activities	-	-69.17	-	-	-
Financing Cash Flow	13.52	-75.52	-125.66	-18.99	-17.98
Foreign Exchange Rate Adjustments	-1.26	0.54	-2.18	-0.49	0.18
Net Cash Flow	-4.56	-76.04	-35.97	48.53	-21.18
Free Cash Flow	15.2	24.07	76.09	64.75	-7.13
Free Cash Flow Growth	-36.87%	-68.36%	17.51%	-	-
Free Cash Flow Margin	4.55%	5.38%	12.19%	8.93%	-1.44%
Free Cash Flow Per Share	2.53	4.01	12.69	10.79	-1.19
Levered Free Cash Flow	4.98	31.38	60.95	29.91	-17.45
Unlevered Free Cash Flow	6.03	31.89	61.82	31.36	-15.89
Change in Working Capital	-8.42	12.94	19.52	-31.83	-0.82

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