Birkenstock Holding plc (BIRK)

Birkenstock Holding Cash Flow Statement

Financials in millions EUR. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Net Income	110.85	75.02	187.11	-41.29
Depreciation & Amortization	93.8	83.41	109	93.47
Other Amortization	6.15	6.15	6.1	5.93
Loss (Gain) From Sale of Assets	-	-	0.1	-
Provision & Write-off of Bad Debts	-1.63	-	0.21	1.23
Other Operating Activities	263.1	274.6	76.63	-45.91
Change in Accounts Receivable	-32.67	-26.66	-5.29	111.26
Change in Inventory	-56.59	-95.62	-159.11	179.36
Change in Accounts Payable	5.81	10.65	11.2	-54.72
Change in Unearned Revenue	-2.7	5.09	-0.4	-6.08
Change in Other Net Operating Assets	17.74	26.1	8.58	12.03
Operating Cash Flow	403.85	358.73	234.14	255.28
Operating Cash Flow Growth	10.01%	53.22%	-8.28%	-
Capital Expenditures	-73.51	-102.15	-70.78	-21.49
Sale of Property, Plant & Equipment	-0.57	0.34	1.98	4.74
Cash Acquisitions	-	-	-1.04	-
Sale (Purchase) of Intangibles	-4.16	-0.77	-1.81	1.86
Other Investing Activities	14.09	1.85	-	-
Investing Cash Flow	-64.15	-100.73	-71.65	-14.9
Long-Term Debt Repaid	-	-81.58	-34.92	-
Total Debt Repaid	-560.34	-81.58	-34.92	-30.13
Net Debt Issued (Repaid)	-560.34	-81.58	-34.92	-30.13
Other Financing Activities	-102.83	-117.71	-70.4	-2.07
Financing Cash Flow	-213.95	-199.29	-105.32	-32.2
Foreign Exchange Rate Adjustments	-11.02	-21.39	14.56	7.73
Net Cash Flow	114.74	37.33	71.74	215.92
Free Cash Flow	330.34	256.58	163.36	233.79
Free Cash Flow Growth	30.27%	57.07%	-30.13%	-
Free Cash Flow Margin	19.17%	17.20%	13.14%	21.05%
Free Cash Flow Per Share	1.77	1.40	0.89	1.28
Cash Interest Paid	102.83	117.71	70.4	2.07
Cash Income Tax Paid	24.14	6.7	18.41	61.43
Levered Free Cash Flow	167.41	144.56	87.72	-
Unlevered Free Cash Flow	258.82	219.31	137.08	-
Change in Net Working Capital	29.96	16.67	113.01	-

Source: S&P Capital IQ. Standard template. Financial Sources.