Implenia 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	83.64	92.37	140.96	104.75	61.16
Depreciation & Amortization	131.87	117.42	103.78	94.21	109.96
Loss (Gain) From Sale of Assets	-13.73	-20.14	-19.05	-17.73	-62.87
Loss (Gain) on Equity Investments	-64.48	-45.05	-15.17	-35.98	-4.7
Other Operating Activities	17.61	11.83	-51.11	8.85	-101.73
Change in Accounts Receivable	38.43	-268.06	-37.77	-14.14	193.82
Change in Accounts Payable	-54.15	263.68	-118.7	-56.33	-243.86
Change in Other Net Operating Assets	-1.89	-108.9	-33.31	44.49	-21.03
Operating Cash Flow	137.29	43.16	-30.37	128.13	-69.25
Operating Cash Flow Growth	218.10%	-	-	-	-
Capital Expenditures	-42.32	-69.05	-51.64	-37.15	-42.65
Sale of Property, Plant & Equipment	48.28	49.56	22.26	20.04	30.15
Cash Acquisitions	-3.6	-64.72	60.46	-	6.66
Divestitures	-	-	-	14.32	40.43
Sale (Purchase) of Intangibles	-13.36	-11.65	-8.12	-1.52	-4.44
Investment in Securities	-125.94	-0.86	-5.25	175.18	-153.4
Investing Cash Flow	-136.94	-96.71	17.71	170.87	-123.25
Long-Term Debt Issued	424.67	176.94	34.02	-	212
Long-Term Debt Repaid	-277.61	-185.29	-116.46	-291.52	-93.92
Net Debt Issued (Repaid)	147.06	-8.35	-82.44	-291.52	118.08
Issuance of Common Stock	19.82	-	7.51	4.47	2.77
Repurchase of Common Stock	-18.68	-0.45	-16.81	-5.28	-3.28
Common Dividends Paid	-16.19	-10.93	-7.34	-	-
Other Financing Activities	-0.75	-4.18	-	-2	-10.15
Financing Cash Flow	131.26	-23.91	-99.08	-294.34	107.43
Foreign Exchange Rate Adjustments	-0.58	0.65	-18.23	-17.8	-13.01
Net Cash Flow	131.02	-76.81	-129.97	-13.14	-98.08
Free Cash Flow	94.96	-25.89	-82.01	90.98	-111.9
Free Cash Flow Margin	2.73%	-0.73%	-2.28%	2.57%	-2.97%
Free Cash Flow Per Share	5.14	-1.40	-4.41	4.86	-5.29
Cash Interest Paid	24.34	15.48	17.07	18.2	12.8
Cash Income Tax Paid	11.03	13.81	4.77	9.35	2.05
Levered Free Cash Flow	48.51	-17.46	37.95	45.98	-78.4
Unlevered Free Cash Flow	66.89	-4.92	47.95	58.1	-68.73
Change in Working Capital	-17.61	-113.28	-189.78	-25.99	-71.07

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