VIE:ROS Cash Flow Statement

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

Millions EUR. 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	49.77	26.96	-1.08	-24.26	15.43
Depreciation & Amortization	31.22	28.58	27.39	27.48	27.15
Other Amortization	4.91	3.75	2.82	1.94	1.65
Loss (Gain) From Sale of Assets	-0.15	0.13	0.05	-1.31	-0.36
Asset Writedown & Restructuring Costs	4.15	0.02	-	-	-
Loss (Gain) on Equity Investments	0.17	-0.12	-0.36	5.74	0.61
Other Operating Activities	-9.04	0.04	3.3	-2.42	6.2
Change in Accounts Receivable	-28.7	-6.17	-102.92	-10.24	62.62
Change in Inventory	-74.11	2.54	-106.44	-73.05	22.18
Change in Accounts Payable	52.96	52.86	100.84	65.66	-3.06
Change in Other Net Operating Assets	55.97	-26.34	-6.44	17.01	10.54
Operating Cash Flow	87.14	82.23	-82.84	6.54	142.96
Operating Cash Flow Growth	5.97%	-	-	-95.43%	48.32%
Capital Expenditures	-40.37	-29.61	-23.48	-20.2	-30.38
Sale of Property, Plant & Equipment	4.32	4.37	5.59	3.12	2.51
Sale (Purchase) of Intangibles	-4.32	-6.03	-6	-6.25	-7.7
Investing Cash Flow	-40.36	-31.26	-23.9	-23.34	-35.58
Long-Term Debt Issued	91.58	37.03	132.99	99.23	48.52
Long-Term Debt Repaid	-228.16	-87.22	-25.75	-18.62	-98.21
Net Debt Issued (Repaid)	-136.59	-50.19	107.24	80.62	-49.69
Issuance of Common Stock	119	-	-	-	-
Common Dividends Paid	-	-	-	-6.12	-10.2
Other Financing Activities	-3.32	-1.76	-1.48	-86.61	-4.54
Financing Cash Flow	-20.91	-51.95	105.76	-12.11	-64.43
Foreign Exchange Rate Adjustments	1.28	-0.82	0.24	-0.94	3.48
Miscellaneous Cash Flow Adjustments	-0	-0	-0	0	-
Net Cash Flow	27.15	-1.79	-0.74	-29.85	46.44
Free Cash Flow	46.77	52.63	-106.32	-13.66	112.58
Free Cash Flow Growth	-11.12%	-	-	-	83.82%
Free Cash Flow Margin	3.27%	4.03%	-9.99%	-1.41%	11.54%
Free Cash Flow Per Share	4.86	7.74	-15.63	-2.01	16.56
Cash Interest Paid	27.07	38.78	32.66	19.41	5.95
Cash Income Tax Paid	5.22	3.24	5.99	5.66	7.48
Levered Free Cash Flow	41.06	41.01	-110.43	-93.14	133.33
Unlevered Free Cash Flow	60.02	67.86	-89.01	-81.91	137.18
Change in Working Capital	6.12	22.89	-114.96	-0.63	92.27

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