SGS SA (SWX:SGSN)

SGS SA Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	717	625	597	630	655
Depreciation & Amortization	466	471	487	503	-
Stock-Based Compensation	16	19	24	18	-
Other Adjustments	1,032	1,108	1,961	1,103	828
Change in Receivables	-44	-32	-66	-125	-
Changes in Inventories	-33	-36	-43	-53	-
Changes in Accounts Payable	4	-21	33	7	-
Changes in Accrued Expenses	32	75	13	25	-
Changes in Income Taxes Payable	-252	-228	-243	-250	-270
Changes in Unearned Revenue	11	31	12	-	-
Changes in Other Operating Activities	32	39	-114	-178	-44
Operating Cash Flow	1,223	1,224	1,123	1,030	1,169
Operating Cash Flow Growth	-0.08%	8.99%	9.03%	-11.89%	-1.43%
Capital Expenditures	-255	-251	-298	-329	-336
Sale of Property, Plant & Equipment	85	12	15	8	5
Payments for Business Acquisitions	-181	-193	-12	-67	-214
Proceeds from Business Divestments	13	-	22	2	-
Other Investing Activities	28	39	31	17	25
Investing Cash Flow	-310	-393	-242	-369	-520
Long-Term Debt Issued	1,430	7	605	969	824
Long-Term Debt Repaid	-688	-806	-684	-434	-1,010
Net Long-Term Debt Issued (Repaid)	742	-799	-79	535	-186
Repurchase of Common Stock	-100	-50	-10	-268	-
Net Common Stock Issued (Repurchased)	-100	-50	-10	-268	-
Common Dividends Paid	-222	-207	-590	-599	-599
Other Financing Activities	-131	-138	-160	-116	-119
Financing Cash Flow	289	-1,194	-839	-448	-904
Effect of Exchange Rate Changes on Cash and Cash Equivalents	-82	4	-96	-70	-31
Net Cash Flow	1,120	-359	-54	143	-286
Free Cash Flow	968	973	825	701	833
Free Cash Flow Growth	-0.51%	17.94%	17.69%	-15.85%	-10.14%
FCF Margin	13.94%	14.32%	12.46%	10.55%	13.01%
Free Cash Flow Per Share	5.02	5.18	4.46	3.75	4.44
Levered Free Cash Flow	1,415	-138	321	848	-223
Unlevered Free Cash Flow	760.76	747.06	484.94	391.36	42.57

Updated Dec 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.