LEM Holding Cash Flow Statement

Financials in millions CHF. Fiscal year is April - March.

Millions CHF. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	8.39	65.33	75.34	72.37	55.6
Depreciation & Amortization	19.04	15.75	14.59	15.15	13.75
Loss (Gain) From Sale of Assets	0.13	0.24	0.08	0.04	0.02
Asset Writedown & Restructuring Costs	-0.01	-0.75	0.44	-	-
Stock-Based Compensation	-0.16	0.8	0.52	-	-
Other Operating Activities	1.25	-0.8	6.98	-22.26	-3.5
Change in Accounts Receivable	4.8	5.86	-10.79	-13.78	-12.65
Change in Inventory	-4.24	-3.53	-13.79	-5.75	-8.09
Change in Accounts Payable	0.98	-8.48	13.62	4.66	5.76
Operating Cash Flow	30.18	74.42	87	50.43	50.89
Operating Cash Flow Growth	-59.44%	-14.46%	72.51%	-0.90%	-30.88%
Capital Expenditures	-14.27	-26.73	-26.23	-20.76	-13.19
Sale (Purchase) of Intangibles	-1.3	-2.43	-0.23	-0.34	-0.46
Other Investing Activities	-0.63	-2.41	0.01	0.1	0.2
Investing Cash Flow	-16.2	-31.56	-26.45	-21	-13.46
Short-Term Debt Issued	61.5	128.42	141.75	172.2	106
Total Debt Issued	61.5	128.42	141.75	172.2	106
Short-Term Debt Repaid	-19.38	-104.75	-138.59	-155.55	-91
Long-Term Debt Repaid	-3.99	-3.3	-1.82	-4.39	-4.32
Total Debt Repaid	-23.36	-108.05	-140.41	-159.94	-95.32
Net Debt Issued (Repaid)	38.14	20.37	1.34	12.26	10.68
Issuance of Common Stock	7.32	7.75	7.23	14.86	12.37
Repurchase of Common Stock	-7.2	-8.67	-7.43	-14.65	-12.52
Common Dividends Paid	-56.94	-59.25	-56.96	-47.86	-45.58
Other Financing Activities	0	0	0.89	0.75	0
Financing Cash Flow	-18.68	-39.8	-54.93	-34.64	-35.05
Foreign Exchange Rate Adjustments	-0.31	-1.12	-1.03	-0.01	0.79
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-
Net Cash Flow	-5.01	1.94	4.58	-5.22	3.18
Free Cash Flow	15.91	47.69	60.76	29.67	37.7
Free Cash Flow Growth	-66.63%	-21.51%	104.77%	-21.28%	-36.41%
Free Cash Flow Margin	5.18%	11.75%	14.95%	7.95%	12.53%
Free Cash Flow Per Share	13.94	41.81	53.28	26.04	33.08
Cash Interest Paid	4.65	2.92	0.54	0.17	0.11
Cash Income Tax Paid	8.83	15.38	8.94	36.1	13.41
Levered Free Cash Flow	24.22	35.44	40.86	4.14	17.49
Unlevered Free Cash Flow	27.12	37.27	41.83	4.5	17.73
Change in Working Capital	1.54	-6.15	-10.95	-14.87	-14.98

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