Consolidated Statement of Cash Flows
Consolidated statement of cash flows for the period 01.10.2022 – 30.09.2023
Note (19) € thousand |
12M 22/23 01.10.2022 – 30.09.2023 |
12M 21/22 01.10.2021 – 30.09.2022 |
|---|---|---|
| Net profit (/loss) for the period, after tax | -8,114 | -6,341 |
| Depreciation, amortization and impairment | 4,654 | 4,340 |
| Deferred tax expense/income | 457 | -50 |
| Conversion of deferred income into revenue | -3,125 | -2,792 |
| Income from release of provisions and liabilities | -135 | -231 |
| Share of profit or loss from equity-accounted investments | 1,492 | 2,426 |
| Change in net pension provisions recognized in profit or loss | 42 | -217 |
| Other non-cash expenses and income | 376 | -61 |
| Income from the sale of consolidated entities | 0 | -2,167 |
| Losses on disposals of intangible assets and property, plant and equipment | -4 | -28 |
| Gross cash flow | -4,356 | -5,120 |
| Change in trade receivables | -1,325 | -231 |
| Change in inventories | -41 | -2,412 |
| Change in tax assets and liabilities | -201 | 6 |
| Change in other assets and financial assets | 95 | -352 |
| Change in trade payables | -1,166 | 2,529 |
| Change in prepayments | -12 | 3 |
| Change in provisions and other liabilities | -703 | 1,587 |
| Additions from deferred income | 3,492 | 2,505 |
| Cash flows from operating activities | -4,218 | -1,485 |
| Net cash inflows from disposals of companies (less cash and cash equivalents divested) | 0 | -3,096 |
| Net payments from disposals of companies (less cash and cash equivalents disposed of) | 3,040 | -1,071 |
| Payments to acquire intangible assets | -19 | -282 |
| Payments to acquire property, plant and equipment | -2,619 | -5,800 |
| Net cash flows relating to other non-current assets | 85 | -1,401 |
| Investments in equity-accounted investments | -114 | -1,173 |
| Proceeds from disposal of current financial assets | 6 | 0 |
| Proceeds from disposal of property, plant and equipment | 182 | 137 |
| Cash flows from investing activities | 562 | -12,686 |
| Proceeds from borrowings | 13,004 | 352 |
| Repayments of borrowings | -2,958 | -2,318 |
| Payments of the Put-Option liabilities for Biocatalysts Ltd | -9,587 | 0 |
| Cash flows from financing activities | 459 | -1,966 |
| Net change in cash and cash equivalents | -3,196 | -16,137 |
| Cash and cash equivalents at start of financial year | 8,443 | 24,545 |
| Exchange-rate-related change in cash | 106 | 35 |
| Cash and cash equivalents at end of financial year | 5,352 | 8,443 |
| Cash flows from operating activities include: | ||
| Interest paid | -784 | -503 |
| Interest received | 15 | 16 |
| Income taxes paid | -235 | -259 |
| Income taxes received | 31 | 0 |