Investor Presentaiton
nuuday
Management review
Financial statements Section 1
Section 2
Section 3
Section 4 Section 5
Section 6
Parent company
Statements
§
Accounting policies
Cash flow from operating activities is
presented using the indirect method and
is based on profit before interest, taxes,
depreciation, amortisation and special
items adjusted for non-cash operating
items, cash flow related to special items,
changes in working capital, interest
received and paid as well as income
taxes paid.
Cash flow from investing activities
comprises acquisitions and divestments
of enterprises, purchases and sales of
intangible assets, property, plant and
equipment as well as other non-current
assets. Cash flow from acquired enter-
prises are recognised from the time of
acquisition, while cash flows from enter-
prises divested are recognised up to the
time of divestment.
Cash flow from financing activities com-
prises changes in interest-bearing debt,
lease instalments and dividends to share-
holders.
Cash and cash equivalents cover cash
and marketable securities with a remain-
ing life not exceeding three months at
the time of acquisition, and with an insig-
nificant risk of changes in value.
The cash flow statement cannot be
derived solely from information pre-
sented in the financial statements.
5.1 Change in working capital
(DKKm)
Change in inventories
Change in receivables
Change in contract assets
Change in trade payables
Change in contract liabilities
Change in prepaid expenses
Change in other items, net
Total
5.2 Investment in enterprises
In 2022, Nuuday insourced IT- and other
activities from the parent company
TDC Holding A/S. The net cash flow on
the acquisition amounted to DKK 51m.
The acquisition had no significant impact
on the income statement for 2022.
2022
2021
(35)
(52)
(85)
199
(114)
(73)
(187)
914
29
(27)
5
(53)
(25)
(412)
(95)
813
Nuuday Annual Report 2022
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