WISE Finance S.A. (WSE:IBS)

WISE Finance Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-1.68	2.46	13.01	23.18	32.58	-23.04
Depreciation & Amortization	1.58	1.97	1.81	0.68	-	0
Loss (Gain) From Sale of Assets	0.33	3.84	-9.92	-18.72	-30.85	20.39
Other Operating Activities	-3.33	-5.06	-6.51	-0.77	-0.23	2.31
Change in Accounts Receivable	11.02	1.68	11.28	-6.44	-2.75	0.37
Change in Inventory	0.01	0.08	0.33	-0.43	-	-
Change in Other Net Operating Assets	3.68	8.86	-7.36	5.73	-1.46	-0.33
Operating Cash Flow	11.6	13.83	2.64	3.24	-2.72	-0.3
Operating Cash Flow Growth	156.78%	424.19%	-18.48%	-	-	-
Capital Expenditures	-0.18	-0.16	-0	-	-	-
Sale of Property, Plant & Equipment	1.88	1.13	-	-	-	-
Investment in Securities	-	-	-0.3	-	-	-
Other Investing Activities	2.22	-	4.17	-28.3	-3.28	0.21
Investing Cash Flow	7.54	-12.24	-23.28	-32.75	-3.28	0.26
Long-Term Debt Issued	-	20.81	22.38	34.79	1.04	-
Long-Term Debt Repaid	-	-19.52	-2.27	-4.05	-2.03	-0.28
Total Debt Repaid	-24.64	-19.52	-2.27	-4.05	-2.03	-0.28
Net Debt Issued (Repaid)	-19.55	1.29	20.11	30.74	-1	-0.28
Issuance of Common Stock	-	-	-	-	7.5	-
Other Financing Activities	-0.1	-	-	-0.49	-0.51	-
Financing Cash Flow	-19.65	1.29	20.11	30.25	6	-0.28
Net Cash Flow	-0.51	2.89	-0.53	0.73	0	-0.33
Free Cash Flow	11.42	13.67	2.64	3.24	-2.72	-0.3
Free Cash Flow Growth	156.89%	418.24%	-18.51%	-	-	-
Free Cash Flow Margin	47.72%	81.40%	15.86%	17.16%	-70.66%	-
Free Cash Flow Per Share	29.52	35.33	6.82	8.37	-7.67	-0.86
Cash Interest Paid	0.1	-	-	0.49	0.51	-
Levered Free Cash Flow	24.5	9.36	-26.73	-33.4	-39.38	20.46
Unlevered Free Cash Flow	27.48	12.68	-25.76	-33.06	-39.05	20.48
Change in Working Capital	14.71	10.62	4.25	-1.14	-4.21	0.04

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