LUG S.A. (WSE:LUG)
Poland · Delayed Price · Currency is PLN 1.600
-0.090 (-5.33%)
At close: Sep 8, 2026
LUG 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 | 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 | -53.15 | -31.58 | -3.65 | 9.01 | 2.1 | 4.41 |
Depreciation & Amortization | 6.09 | 6.77 | 7.02 | 7.56 | 6.48 | 6.02 |
Other Amortization | 4.92 | 5.11 | 5.75 | 5.3 | 4.86 | 4.22 |
Loss (Gain) From Sale of Assets | -0.2 | -0.19 | -0.14 | -0.06 | -0.19 | -0.41 |
Other Operating Activities | 7.23 | 5.75 | 9.83 | 9.79 | 5.82 | 0.65 |
Change in Accounts Receivable | 46.23 | 14.35 | 22.86 | -21.16 | -3.48 | -10.84 |
Change in Inventory | 1.92 | 10.18 | -1.9 | -13.85 | 4.24 | -23.76 |
Change in Unearned Revenue | - | - | - | - | - | -1.66 |
Change in Other Net Operating Assets | -1.2 | -13.74 | -8.61 | 16.06 | -0.03 | 26.66 |
Operating Cash Flow | 11.85 | -3.36 | 31.16 | 12.66 | 19.79 | 5.3 |
Operating Cash Flow Growth | -17.58% | - | 146.13% | -36.04% | 273.81% | -39.98% |
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 | -4.26 | -6.17 | -12.62 | -12.9 | -13.56 | -17.23 |
Sale of Property, Plant & Equipment | 0.19 | 0.19 | 0.14 | 0.06 | 0.24 | 0.15 |
Cash Acquisitions | - | - | - | - | -0.02 | - |
Other Investing Activities | 0.1 | 0.07 | - | 0 | 0.15 | -0.15 |
Investing Cash Flow | -3.26 | -5.63 | -13.43 | -13.19 | -13.66 | -17.44 |
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 |
Short-Term Debt Issued | - | 1.72 | 5.02 | - | 0.28 | - |
Long-Term Debt Issued | - | 18.2 | - | 40.39 | 14.18 | 23.86 |
Total Debt Issued | 24.97 | 19.92 | 5.02 | 40.39 | 14.45 | 23.86 |
Short-Term Debt Repaid | - | - | - | -5.15 | - | - |
Long-Term Debt Repaid | - | -16.11 | -19.14 | -21.04 | -17.33 | -8.2 |
Total Debt Repaid | -31.37 | -16.11 | -19.14 | -26.2 | -17.33 | -8.2 |
Net Debt Issued (Repaid) | -6.4 | 3.82 | -14.12 | 14.19 | -2.88 | 15.66 |
Common Dividends Paid | - | - | -1.51 | - | - | - |
Other Financing Activities | -3.73 | -4.02 | -5.19 | -5.28 | -4.78 | -1.42 |
Financing Cash Flow | -10.13 | -0.21 | -20.82 | 8.92 | -7.66 | 14.24 |
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 |
Miscellaneous Cash Flow Adjustments | 0 | - | - | -0 | - | - |
Net Cash Flow | -1.53 | -9.19 | -3.09 | 8.39 | -1.52 | 2.1 |
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 | 7.59 | -9.53 | 18.54 | -0.24 | 6.23 | -11.94 |
Free Cash Flow Growth | 187.07% | - | - | - | - | - |
Free Cash Flow Margin | 7.87% | -5.50% | 8.21% | -0.09% | 2.61% | -5.85% |
Free Cash Flow Per Share | 1.05 | -1.32 | 2.58 | -0.03 | 0.86 | -1.66 |
Levered Free Cash Flow | 25.09 | 1.83 | 14.8 | -13.83 | -2.44 | -16.55 |
Unlevered Free Cash Flow | 27.99 | 5.11 | 18.31 | -9.74 | 0.63 | -15.63 |
Free Cash Flow After Leases | 7.59 | -9.53 | 18.54 | -0.24 | 6.23 | -11.94 |
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 | 3.73 | 4.02 | 5.19 | 5.28 | 4.78 | 1.42 |
Cash Income Tax Paid | 0.21 | 0.13 | 0.07 | 0.19 | 0.01 | 0.33 |
Change in Working Capital | 46.95 | 10.79 | 12.36 | -18.94 | 0.73 | -9.6 |