IMS S.A. (WSE:IMS)
Poland · Delayed Price · Currency is PLN 2.370
+0.060 (2.60%)
Sep 4, 2026, 4:28 PM CET
IMS S.A. 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 | Mar '26 Mar 31, 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 | 8.86 | 8.94 | 11.06 | 8.61 | 7.12 | 7.19 |
Depreciation & Amortization | 4.08 | 3.98 | 4.26 | 4.61 | 4.49 | 4.93 |
Other Amortization | 1.52 | 1.52 | 1.36 | 1.99 | 2.05 | 1.74 |
Loss (Gain) From Sale of Assets | -0.07 | -0.06 | -0.12 | -0.43 | -0.14 | -0.19 |
Other Operating Activities | -0.44 | -1.11 | -3.29 | -1.2 | -0.33 | -1.64 |
Change in Accounts Receivable | -4.51 | -0.17 | 1.47 | -0.29 | -6.1 | -1.15 |
Change in Inventory | 0.42 | 0.35 | -0.45 | -0.79 | -0.48 | -0.72 |
Change in Income Taxes | 2.3 | 2.32 | 2.94 | 2.23 | 1.71 | 1.25 |
Change in Other Net Operating Assets | 2.72 | -0.97 | -0.75 | 3.96 | 5.86 | -1.73 |
Operating Cash Flow | 14.88 | 14.8 | 16.49 | 18.69 | 14.19 | 9.68 |
Operating Cash Flow Growth | 17.92% | -10.22% | -11.79% | 31.75% | 46.52% | -7.08% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -4.66 | -5.39 | -8.02 | -9.13 | -8.46 | -5.32 |
Sale of Property, Plant & Equipment | 0.3 | 0.36 | 0.22 | 0.65 | 0.49 | 0.15 |
Cash Acquisitions | - | - | - | - | - | -3.46 |
Investment in Securities | - | - | - | -7.11 | -0.44 | - |
Other Investing Activities | -0.51 | -0.51 | -1.32 | 0.02 | 0 | 0.02 |
Investing Cash Flow | -4.86 | -5.55 | -9.12 | -15.55 | -8.41 | -8.67 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | 8.75 | 6.1 | 10.37 | 8.29 | 3.4 |
Total Debt Issued | 7.92 | 8.75 | 6.1 | 10.37 | 8.29 | 3.4 |
Long-Term Debt Repaid | - | -10.57 | -10.08 | -8.13 | -5.6 | -4.42 |
Lease Payments | -4.2 | -4.05 | -4.56 | -4.66 | -4.35 | -4.24 |
Total Debt Repaid | -9.12 | -10.57 | -10.08 | -8.13 | -5.6 | -4.42 |
Net Debt Issued (Repaid) | -1.19 | -1.82 | -3.99 | 2.24 | 2.69 | -1.02 |
Issuance of Common Stock | - | - | 0.61 | 0.81 | 0.61 | - |
Repurchase of Common Stock | -5.04 | -5.04 | - | - | - | - |
Common Dividends Paid | -4.14 | -4.14 | -15.11 | -6.78 | -5.6 | -3.11 |
Other Financing Activities | 0 | 0 | 6.49 | 3.78 | -0.77 | 3.03 |
Financing Cash Flow | -10.36 | -10.99 | -11.99 | 0.04 | -3.08 | -1.1 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 Cash Flow | -0.34 | -1.74 | -4.62 | 3.18 | 2.7 | -0.09 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 10.23 | 9.41 | 8.47 | 9.57 | 5.73 | 4.37 |
Free Cash Flow Growth | 118.74% | 11.09% | -11.47% | 67.05% | 31.20% | -33.30% |
Free Cash Flow Margin | 15.06% | 14.19% | 12.76% | 14.21% | 9.99% | 10.43% |
Free Cash Flow Per Share | 0.29 | 0.27 | 0.24 | 0.28 | 0.17 | 0.14 |
Levered Free Cash Flow | 5.94 | 7.22 | 0.7 | -1.07 | 9.67 | 7.19 |
Unlevered Free Cash Flow | 7.28 | 8.57 | 1.74 | 0.36 | 10.32 | 7.41 |
Free Cash Flow After Leases | 6.03 | 5.36 | 3.91 | 4.91 | 1.37 | 0.13 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 Income Tax Paid | 2.98 | 3.29 | 4.12 | 2.73 | 1.11 | 1.82 |
Change in Working Capital | 0.94 | 1.54 | 3.22 | 5.12 | 0.99 | -2.36 |