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Investor Presentaiton

Group's Historical Financial Statements Consolidated Cash Flow Statement AUSTRIACARD HOLDINGS Amounts in € thousands Cash flows from operating activities Profit (Loss) before tax Adjustments for: 01.01-30.06.2023 01.01-30.06.2022 01.01.-31.3.2023 01.01.-31.3.2022 01.01.-31.12.2022 01.01.-31.12.2021 01.01.-31.12.2020 14,990 6,574 6,285 2,658 9,098 12,287 6,469 -Depreciation amortization and impairment -Net finance cost 7,706 6,771 3,738 3,238 14,408 11,722 10,273 2,675 5,130 1,639 1,160 8,498 2,750 3,318 -Net gain or loss on disposal of non-current assets (29) (24) (685) 0 (72) -Result from associated companies -Change in provisions (included in EBIT) -Other non-cash transactions -Foreign exchange differences 0 0 0 0 (125) (418) (362) 0 0 0 6,365 (2,088) 793 (298) 0 1,462 1,864 534 2,318 (5,545) 227 0 0 0 0 0 0 25,043 19,913 13,526 7,590 39,877 18,708 20,646 Changes in: -Inventories -Contract assets -Trade and other receivables -Contract liabilities -Trade and other liabilities (10,108) (12,281) (5,680) (5,514) (12,886) (2,592) (667) (3,831) (5,727) (964) (144) (2,160) 1,178 (715) (3,006) (11,782) (6,207) (3,363) (10,791) (6,755) 1,010 (2,513) (541) (19,999) 4,378 15,479 (9,932) (1,291) (1,640) 2,915 2,363 (916) 485 (13,657) 6,137 (4,524) 25,550 1,804 (1,721) 2,628 (4,002) (3,009) Taxes paid Interest paid Net cash from (used in) operating activities Cash flows from investment activities Interest received (2,517) (567) 0 0 (547) 0 (61) 0 (1,630) (1,582) (1,414) 0 0 0 2,527 9,414 (678) 3,005 40,875 13,124 16,223 110 31 24 15 72 98 109 Proceeds from sale of property plant and equipment 4 10 0 12 302 246 Proceeds from sale of investment property 0 0 0 0 0 0 0 Dividends received from associated companies 0 0 0 14 763 715 Acquisition of subs and business net of cash acquired 0 0 Acquisition of property, plant and equipment & intangible (7,805) (8,315) (3,836) (4,482) (2,905) (14,503) (16,845) 0 (9,035) Acquisition of other long-term assets 0 0 0 0 (8,767) (429) Acquisition of equity of other companies 0 0 0 Net cash from (used in) investing activities (7,691) (8,274) (3,812) (4,467) (45) (17,355) 0 0 (24,717) (8,126) Cash flows from financing activities Interest paid Proceeds from loans and borrowings Repayment of borrowings Payment of lease liabilities Dividends paid to non-controlling interest Dividends paid to owners of the Company Acquisition of non-controlling interests Net cash from (used in) financing activities (2,576) (1,792) (1,134) (825) (4,169) (2,519) (2,434) 15,250 15,969 9,732 7,760 12,770 36,319 40,874 (10,679) (4,588) (7,211) (4,580) (14,047) (9,676) (53,793) (1,734) (1,853) (919) (425) (3,799) (2,725) (2,256) 0 0 (416) 0 (141) (433) (877) (512) 0 0 0 0 (675) 0 (3,061) 0 0 (3,095) (8,122) 0 260 4,259 468 1,789 (12,773) 12,400 (18,796) Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at 1 January (4,904) 5,399 (4,022) 327 10,747 807 (10,699) 21,628 11,484 21,628 11,484 11,484 11,011 22,267 Effect of movements in exchange rates on cash held Cash and cash equivalents at 30 June (414) (371) 16,311 16,513 (73) 17,533 154 (602) (332) (471) 11,965 21,629 11,486 11,097 30
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