R&S Group Holding 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	58.1	41.21	11.63	4.25	-4.79
Depreciation & Amortization	4.23	2.85	1.94	1.78	1.94
Other Amortization	3.24	1.34	0.39	0.45	0.49
Loss (Gain) From Sale of Assets	-0.04	0.09	-0	0	-0.2
Asset Writedown & Restructuring Costs	-	0.61	-	-	-
Other Operating Activities	10.46	-6	11.69	1.5	-4
Change in Accounts Receivable	-15.83	2.43	-12.42	-3	9.38
Change in Inventory	1.72	-4.84	6.77	-14.71	-5.08
Change in Accounts Payable	2.94	-1.09	2.17	12.44	0.36
Change in Other Net Operating Assets	1.08	12.04	15.89	1.01	2.16
Operating Cash Flow	65.9	48.65	38.05	3.71	0.25
Operating Cash Flow Growth	35.44%	27.86%	925.13%	1402.83%	-87.19%
Capital Expenditures	-17.76	-6.67	-5.23	-3.67	-1.22
Sale of Property, Plant & Equipment	0.43	0.04	0.08	0.04	0.62
Cash Acquisitions	-	-217.47	-	-	-
Sale (Purchase) of Intangibles	-0.49	-0.86	-0.33	-0.22	-0.05
Investment in Securities	-0.01	0.07	0.68	-0.06	-0.03
Other Investing Activities	-	-	0	-	-
Investing Cash Flow	-17.83	-224.88	-4.8	-3.9	-0.68
Short-Term Debt Issued	-	15.73	-	3.59	9.09
Long-Term Debt Issued	-	104.35	1.79	-	-
Total Debt Issued	-	120.07	1.79	3.59	9.09
Short-Term Debt Repaid	-1.02	-	-8.63	-	-
Long-Term Debt Repaid	-20.32	-	-	-3.48	-4.63
Total Debt Repaid	-21.33	-	-8.63	-3.48	-4.63
Net Debt Issued (Repaid)	-21.33	120.07	-6.84	0.12	4.46
Issuance of Common Stock	-	85.38	-	-	-
Repurchase of Common Stock	-0.65	-	-	-	-
Common Dividends Paid	-18.6	-6.98	-	-	-
Financing Cash Flow	-40.57	198.48	-6.84	0.12	4.46
Foreign Exchange Rate Adjustments	-0.38	1.55	-0.48	-0.86	-0.43
Miscellaneous Cash Flow Adjustments	-	-	5.54	-	-
Net Cash Flow	7.12	23.8	31.47	-0.93	3.6
Free Cash Flow	48.14	41.99	32.82	0.05	-0.97
Free Cash Flow Growth	14.65%	27.94%	69729.79%	-	-
Free Cash Flow Margin	11.61%	14.86%	15.13%	0.03%	-0.83%
Free Cash Flow Per Share	1.29	1.32	1.14	0.00	-0.02
Levered Free Cash Flow	34.11	7.83	31.76	-1.41	2.01
Unlevered Free Cash Flow	36.82	10.74	32.8	-0.49	2.74
Change in Working Capital	-10.09	8.55	12.4	-4.27	6.8

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