Benefit Systems S.A. (WSE:BFT)
Poland · Delayed Price · Currency is PLN 5,030.00
-70.00 (-1.37%)
Sep 14, 2026, 5:00 PM CET
Benefit Systems Cash Flow Statement
Financials in millions PLN. Fiscal year is January - December.
Millions PLN. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 823.01 | 570.85 | 449.63 | 439.65 | 138.12 | -25.14 |
Depreciation & Amortization | 627 | 500.1 | 315.55 | 258.42 | 232.08 | 209.1 |
Other Amortization | 65.63 | 39.95 | 37.45 | 29.06 | - | - |
Loss (Gain) From Sale of Assets | 2.63 | 2.54 | 3.89 | 2.6 | 7.04 | 5.42 |
Asset Writedown & Restructuring Costs | 30.71 | 23.54 | 12.23 | 7.42 | 2.2 | 8.05 |
Loss (Gain) From Sale of Investments | - | - | -2.31 | -0.05 | - | - |
Loss (Gain) on Equity Investments | 0.18 | 0.2 | -0.71 | -0.66 | 2.29 | -0.96 |
Stock-Based Compensation | 54.8 | 85 | 86.79 | 6.28 | - | - |
Other Operating Activities | -123.13 | -108.5 | 47.58 | 83.24 | 43.93 | -14.26 |
Change in Accounts Receivable | -116.36 | -118.39 | -56.88 | -34.63 | -31.79 | -3.89 |
Change in Inventory | -3.98 | -1.99 | -1.27 | -1.54 | -2.1 | 0.08 |
Change in Other Net Operating Assets | 217.64 | 149.53 | 70.38 | 40.68 | 47.89 | 62.17 |
Operating Cash Flow | 1,578 | 1,143 | 962.34 | 830.46 | 439.67 | 240.57 |
Operating Cash Flow Growth | 68.48% | 18.75% | 15.88% | 88.88% | 82.76% | 8.31% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -621.72 | -557.43 | -256.32 | -115.31 | -75.73 | -36.79 |
Sale of Property, Plant & Equipment | 22.35 | 25.08 | - | 12.96 | 2.57 | 5.21 |
Cash Acquisitions | -332.92 | -1,748 | -185.31 | -124.98 | -36.17 | -58.87 |
Sale (Purchase) of Intangibles | -126.84 | -105.41 | -61.97 | -43.12 | -47 | -37.36 |
Investment in Securities | -2.14 | -8.86 | -40.58 | 0.05 | - | - |
Other Investing Activities | 70.03 | 54.34 | 16.27 | 12.9 | 1.77 | 0.52 |
Investing Cash Flow | -1,006 | -2,368 | -537.05 | -262.22 | -155.07 | -125.74 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Long-Term Debt Issued | - | 2,153 | 115.7 | - | 50.5 | - |
Long-Term Debt Repaid | - | -960.14 | -35.14 | -235.83 | -353.09 | -167.35 |
Lease Payments | -65.67 | - | - | -207.66 | -165.34 | -112.18 |
Net Debt Issued (Repaid) | -171.28 | 1,193 | 80.56 | -235.83 | -302.59 | -167.35 |
Issuance of Common Stock | 15.61 | 740.08 | 23.11 | 18.61 | - | 111.77 |
Common Dividends Paid | -0.28 | - | -399.37 | -120.77 | - | - |
Other Financing Activities | -426.64 | -396.3 | -254.09 | -14.58 | -16.7 | -30.02 |
Financing Cash Flow | -582.58 | 1,537 | -549.79 | -352.56 | -319.28 | -85.6 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | -26.37 | -23.2 | - | - | - | - |
Net Cash Flow | -37.1 | 288.45 | -124.51 | 215.68 | -34.69 | 29.24 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 956.41 | 585.38 | 706.02 | 715.15 | 363.94 | 203.79 |
Free Cash Flow Growth | 79.52% | -17.09% | -1.28% | 96.50% | 78.59% | 7.51% |
Free Cash Flow Margin | 17.98% | 12.94% | 20.78% | 25.78% | 19.06% | 21.34% |
Free Cash Flow Per Share | 289.47 | 183.19 | 236.96 | 242.92 | 124.06 | 71.84 |
Levered Free Cash Flow | 957.65 | 473.62 | 529.77 | 606.93 | 234.49 | 161.2 |
Unlevered Free Cash Flow | 1,098 | 586.48 | 561.86 | 629.38 | 251.16 | 173.83 |
Free Cash Flow After Leases | 890.75 | 585.38 | 706.02 | 507.49 | 198.6 | 91.61 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 97.99 | 67.69 | 7.2 | 7.8 | 11.51 | 7.98 |
Cash Income Tax Paid | 202.26 | 249.95 | 132.22 | 21 | 19.64 | 9.13 |
Change in Working Capital | 97.31 | 29.14 | 12.24 | 4.51 | 14.01 | 58.35 |