Innovation Beverage Group Limited (IBG)

Innovation Beverage Group Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-2.01	-2.01	-4.13	0.03	0.6
Depreciation & Amortization	0.25	0.25	0.24	0.16	0.05
Asset Writedown & Restructuring Costs	-	-	0.95	-	-
Stock-Based Compensation	0.8	0.8	0.2	-	-
Provision & Write-off of Bad Debts	0.38	0.38	-	-	-
Change in Accounts Receivable	-0.13	-0.13	0.01	-0.96	0.1
Change in Inventory	0.42	0.42	-0.34	-0.32	-0.29
Change in Accounts Payable	0.43	0.43	0.8	0.26	0.5
Change in Unearned Revenue	0	0	-0.01	0.17	-0.04
Change in Other Net Operating Assets	-0.04	-0.04	-0.25	-0.17	0.08
Operating Cash Flow	0.03	0.03	-2.86	-0.84	1
Capital Expenditures	-0	-0	-0.01	-0.05	-0
Cash Acquisitions	-	-	-	-0.75	-
Sale (Purchase) of Intangibles	-0	-0	-0.03	-0.47	-
Other Investing Activities	-0.12	-0.12	0.07	-0.49	-0.7
Investing Cash Flow	-0.12	-0.12	0.04	-1.76	-0.71
Short-Term Debt Issued	-	-	-	-	0.02
Long-Term Debt Issued	-	-	0.85	-	-
Total Debt Issued	-	-	0.85	-	0.02
Long-Term Debt Repaid	-0.25	-0.25	-0.02	-0.04	-0.03
Net Debt Issued (Repaid)	-0.25	-0.25	0.83	-0.04	-0.01
Issuance of Common Stock	0.27	0.27	0.51	3.94	-
Financing Cash Flow	0.03	0.03	1.34	3.91	-0.01
Foreign Exchange Rate Adjustments	-0.01	-0.01	0.02	-0.15	0.08
Net Cash Flow	-0.08	-0.08	-1.47	1.16	0.37
Free Cash Flow	0.03	0.03	-2.87	-0.89	1
Free Cash Flow Margin	0.94%	0.94%	-63.39%	-23.74%	45.79%
Free Cash Flow Per Share	0.00	0.00	-0.39	-0.14	0.16
Cash Interest Paid	0.13	0.13	0.01	0.03	0.01
Cash Income Tax Paid	-	-	-	0.16	-
Levered Free Cash Flow	0.93	0.93	-2.05	-1.68	-
Unlevered Free Cash Flow	1.09	1.09	-1.93	-1.66	-
Change in Net Working Capital	-1.38	-1.38	0.25	1.33	-

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