SKAN 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	16.27	38.8	26.31	18.99	10.62
Depreciation & Amortization	10.05	10.16	10.23	8.78	6.19
Other Amortization	3.11	2.32	2.17	1.91	1.43
Loss (Gain) From Sale of Assets	-	0.01	0.48	0.13	-4.05
Loss (Gain) on Equity Investments	-	0	0.2	-	-1.12
Other Operating Activities	-20.61	5.1	9.7	1.95	30.56
Change in Accounts Receivable	0.68	0.61	-1.45	-3.16	-3.3
Change in Inventory	-6.7	5.52	-14.18	-35.76	3.39
Change in Accounts Payable	12.09	0.74	-3.11	17.59	-13.8
Change in Unearned Revenue	49.83	-23.86	-14.53	-	-
Change in Other Net Operating Assets	-0.61	7.3	-7.1	51.06	-19.6
Operating Cash Flow	64.11	46.7	8.7	61.48	10.32
Operating Cash Flow Growth	37.28%	436.78%	-85.85%	495.94%	-54.42%
Capital Expenditures	-43.1	-51.03	-33.63	-26.13	-39.02
Sale of Property, Plant & Equipment	0.15	0.43	0.41	0.41	5.92
Cash Acquisitions	-	-8.07	-6.05	-21.53	-
Sale (Purchase) of Intangibles	-2.62	-2.76	-1.67	-2.74	-3.59
Investment in Securities	-85.34	-7.63	23.59	-26.43	25.67
Other Investing Activities	0	0	-	-	-
Investing Cash Flow	-130.91	-69.06	-17.35	-76.42	-11.02
Short-Term Debt Issued	-	-	-	0.58	-
Long-Term Debt Issued	119.31	-	-	1.66	7.87
Total Debt Issued	119.31	-	-	2.24	7.87
Short-Term Debt Repaid	-0.62	-0.85	-1.55	-	-0.05
Long-Term Debt Repaid	-	-0.23	-8.31	-	-
Total Debt Repaid	-0.62	-1.09	-9.85	-	-0.05
Net Debt Issued (Repaid)	118.68	-1.09	-9.85	2.24	7.82
Issuance of Common Stock	-	-	-	-	89.15
Repurchase of Common Stock	-	-	-	-	-15.65
Common Dividends Paid	-8.99	-7.87	-5.62	-5.4	-10.62
Other Financing Activities	-0.7	-0.39	-0.33	-1.69	-3.22
Financing Cash Flow	108.99	-9.35	-15.8	-4.85	67.48
Foreign Exchange Rate Adjustments	-1.82	0.3	-1.41	-0.77	0.94
Miscellaneous Cash Flow Adjustments	-	-0	-	-0	-
Net Cash Flow	40.37	-31.41	-25.86	-20.56	67.72
Free Cash Flow	21.01	-4.33	-24.93	35.35	-28.71
Free Cash Flow Margin	6.30%	-1.20%	-7.79%	12.77%	-12.25%
Free Cash Flow Per Share	0.93	-0.19	-1.11	1.57	-2.27
Levered Free Cash Flow	9.55	-19.86	-31.46	25.73	-35.9
Unlevered Free Cash Flow	10.17	-19.61	-31.23	26.02	-35.81
Change in Working Capital	55.28	-9.69	-40.38	29.73	-33.31

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