lenzing.com

Consolidated Statement of Cash Flows

for the period from January 1 to December 31, 2025

 
EUR '000

 

 

Note

2025

20241 (adjusted)

Earnings before tax (EBT)

 

(122,485)

(42,005)

+

Financial result as per consolidated statement of profit or loss

 

140,085

130,508

Earnings before interest and tax (EBIT)

 

17,600

88,503

 

 

 

 

 

+

Amortization of intangible assets, depreciation of property, plant and equipment and right-of-use assets, and depletion of biological assets

(10)

397,148

308,764

Income from the reversal of investment grants

 

(1,719)

(1,841)

Earnings before interest, tax, depreciation and amortization (EBITDA)

 

413,029

395,426

 

 

 

 

 

–/+

Gain/loss from the change in fair value of biological assets

(19)

(23,953)

(32,199)

–/+

Other non-cash income/expenses

(33)

7,648

(52,700)

Other non-cash income/expenses

 

(16,305)

(84,899)

 

 

 

 

 

+/–

Change in inventories

 

73,899

(39,557)

+/–

Change in trade receivables

 

39,021

(10,738)

+/–

Change in trade liabilities

 

(33,510)

68,352

Change in trading working capital

 

79,410

18,057

 

 

 

 

 

+/–

Change in other working capital

 

(29,668)

143,441

Income taxes paid

 

(26,721)

(76,977)

Cash flow from operating activities

 

419,745

395,048

 

 

 

 

 

Acquisition of intangible assets, property, plant and equipment, and biological assets

 

(141,083)

(153,761)

Acquisition/disbursement of other investments and investments accounted for using the equity method

 

(26,061)

(37,024)

+

Proceeds from the sale of intangible assets, property, plant and equipment, and biological assets

 

356

880

+

Proceeds from the sale/repayment of other investments and the sale of investments accounted for using the equity method

 

5,829

7,548

+

Investment grants

 

301

2,408

+

Distributions received from investments accounted for using the equity method

 

55

3,360

+

Interest received

 

13,657

24,475

Cash flow from investing activities

 

(146,946)

(152,113)

 

 

 

 

 

+

Capital injections to consolidated companies by non-controlling interests

(26)

0

34,912

+

Proceeds from the issuance of hybrid capital

(26)

226,365

0

Repayment of hybrid capital

(26)

(236,700)

0

Distribution to shareholders

(26)

(100)

(150)

Interest paid on hybrid capital

(26)

(18,720)

(28,750)

+

Increase of bonds and private placements

(33)

0

581,763

+

Increase in other loans and borrowings

(33)

368,126

309,441

Repayment of bonds and private placements

(33)

(68,500)

(236,431)

Repayment of other loans and borrowings

(33)

(141,733)

(1,067,009)

Principal component of lease payments

(33)

(10,631)

(10,257)

Interest paid

 

(134,467)

(118,886)

Cash flow from financing activities

 

(16,360)

(535,368)

 

 

 

 

 

Total change in liquid funds

 

256,439

(292,433)

 

 

 

 

 

Liquid funds at the beginning of the year

 

442,297

725,639

Currency translation adjustment relating to liquid funds

 

(23,729)

9,091

Liquid funds at the end of the period

 

675,007

442,297

1

In order to enhance the transparency of information on the Lenzing Group’s financial position, the consolidated statement of cash flows has been presented in a new format since the second quarter of the 2025 financial year. The comparative information was adjusted retroactively in accordance with IAS 8 (see note 2).

Related Links

Notes to the Consolidated Statement of Cash Flows

Read more
Notes to the Consolidated Statement of Cash Flows

Topics filter

Results for