Neptis Spólka Akcyjna (WSE:YAN)

Neptis Spólka Akcyjna 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	3.49	2.64	2.05	4.69	1.59	0.62
Depreciation & Amortization	0.24	0.37	0.24	0.14	1.28	1.31
Other Amortization	0.6	0.6	0.72	0.89	-	-
Loss (Gain) From Sale of Assets	-	-0.02	-0.09	-0.15	-	-0.08
Other Operating Activities	0.09	0.12	-0.02	-0.1	-0.78	-0.06
Change in Accounts Receivable	-1.05	-1.14	0.59	-2.57	-0.75	0.71
Change in Inventory	5.55	4.59	-0.16	-4.81	-0.02	-0.1
Change in Other Net Operating Assets	1.48	0.89	0.88	2.98	1	-0.11
Operating Cash Flow	10.4	8.06	4.21	1.07	2.33	2.29
Operating Cash Flow Growth	177.71%	91.21%	295.32%	-54.20%	1.57%	158.32%
Capital Expenditures	-0.24	-0.2	-2.55	-0.31	-0.64	-1
Sale of Property, Plant & Equipment	-	0.02	0.11	0.04	0.08	0
Investment in Securities	1.69	1.01	0.13	0.88	-0.5	0.15
Other Investing Activities	0.21	0.14	0.22	0.19	0.01	0.04
Investing Cash Flow	1.66	0.97	-2.08	0.8	-1.05	-0.81
Long-Term Debt Issued	-	-	-	-	-	1.38
Total Debt Issued	-	-	-	-	-	1.38
Long-Term Debt Repaid	-	-	-0.14	-0.37	-0.17	-0.07
Total Debt Repaid	-	-	-0.14	-0.37	-0.17	-0.07
Net Debt Issued (Repaid)	-	-	-0.14	-0.37	-0.17	1.31
Common Dividends Paid	-2	-2	-4.6	-1.82	-	-
Other Financing Activities	-0.03	-0.03	-0.07	-0.05	-0.01	-0.01
Financing Cash Flow	-2.03	-2.03	-4.81	-2.24	-0.19	1.3
Net Cash Flow	10.03	6.99	-2.68	-0.38	1.09	2.78
Free Cash Flow	10.16	7.86	1.67	0.75	1.68	1.29
Free Cash Flow Growth	572.52%	371.64%	120.99%	-55.18%	29.98%	2308.89%
Free Cash Flow Margin	16.73%	13.41%	3.00%	1.42%	5.97%	6.19%
Free Cash Flow Per Share	10.16	7.86	1.67	0.75	1.68	1.29
Cash Interest Paid	0.03	0.03	0.07	0.05	0.01	0.01
Levered Free Cash Flow	8.21	7.02	1.51	-0.4	2.05	0.79
Unlevered Free Cash Flow	8.22	7.04	1.55	-0.37	2.06	0.8
Change in Working Capital	5.98	4.34	1.32	-4.4	0.23	0.5

Updated Feb 19, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.