Consolidated Statement of Cash Flows
Consolidated statement of cash flows for the period from 01.10.2023 to 30.09.2024
|
Note (19) € thousand |
12M 23/24 01.10.2023 – 30.09.2024 |
12M 22/23 01.10.2022 – 30.09.2023 |
|---|---|---|
| Net profit (/loss) for the period, after tax | -11,100 | -8,114 |
| Depreciation, amortization and impairment | 4,823 | 4,654 |
| Deferred tax expense/ income | 15 | 457 |
| Conversion of deferred income into revenue | -4,113 | -3,125 |
| Income from release of provisions and liabilities | -49 | -135 |
| Share of profit or loss from equity-accounted investments | 498 | 1,492 |
| Change in net pension provisions recognized in profit or loss | 38 | 42 |
| Other non-cash expenses and income | 869 | 376 |
| Losses on disposals of intangible assets and property, plant and equipment | -5 | -4 |
| Gross cash flow | -9,024 | -4,356 |
| Change in trade receivables | 1,802 | -1,325 |
| Change in inventories | 411 | -41 |
| Change in tax assets and liabilities | -130 | -201 |
| Change in other assets and financial assets | -361 | 95 |
| Change in trade payables | -114 | -1,166 |
| Change in prepayments | -2 | -12 |
| Change in provisions and other liabilities | 1,472 | -703 |
| Additions from deferred income | 2,363 | 3,492 |
| Cash flows from operating activities | -3,583 | -4,218 |
| Net payments from disposals of companies (less cash and cash equivalents divested) | 0 | 3,040 |
| Payments to acquire intangible assets | -177 | -19 |
| Payments to acquire property, plant and equipment | -1,552 | -2,619 |
| Net cash flows relating to other non-current assets | 23 | 85 |
| Investments in equity-accounted investments | 0 | -114 |
| Proceeds from disposal of current financial assets | 0 | 6 |
| Proceeds from disposal of property, plant and equipment | 18 | 182 |
| Cash flows from investing activities | -1,689 | 562 |
| Proceeds from borrowings | 27,547 | 13,004 |
| Repayments of borrowings | -5,481 | -2,958 |
| Proceeds from convertible bond issue | 4,325 | 0 |
| Payments of the Put-Option liabilities for Biocatalysts Ltd. | 0 | -9,587 |
| Contributions to equity, less related capital raising costs | 600 | 0 |
| Cash flows from financing activities | 26,991 | 459 |
| Net change in cash and cash equivalents | 21,718 | -3,196 |
| Cash and cash equivalents at start of financial year | 5,352 | 8,443 |
| Exchange-rate-related change in cash | 100 | 106 |
| Cash and cash equivalents at end of financial year | 27,171 | 5,352 |
| Cash flows from operating activities include: | ||
| Interest paid | -1,637 | -784 |
| Interest received | 54 | 15 |
| Income taxes paid | -38 | -235 |
| Income taxes received | 1 | 31 |