Consolidated Cash Flow Statement
InVision AG, 31 December 2016
IFRS, in Euro
| 1 Jan - 31 Dec 2016 | 1 Jan - 31 Dec 2015 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net loss/profit | 2,327,854 | 2,131,552 |
| + Depreciation and amortisation of fixed assets | 626,824 | 526,468 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | 5,534 | 36 |
| -/+ Decrease/increase in provisions | -458,614 | -289,422 |
| -/+ Increase/decrease in deferred taxes | 232,653 | 575,505 |
| -/+ Other non-cash income/expenses | -7,998 | -52,336 |
| -/+ Increase/decrease in inventories and trade receivables | 1,340,285 | -722,608 |
| -/+ Increase/decrease in other assets and prepaid expenses | -132,937 | 15,953 |
| +/- Decrease/increase in income tax claims/liabilities | 991,407 | 24,550 |
| -/+ Decrease/increase in trade payables | 32,961 | -20,574 |
| +/- Increase/decrease in other liabilities and deferred income | -215,996 | 144,457 |
| Cash flow from operating activities | 4,741,973 | 2,333,581 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible assets | -1,138,480 | -2,368,944 |
| - Payments made for investments in intangible assets | -1,400 | -838 |
| + Payments received from sale of securities | 0 | 1,000,000 |
| + Payments received from the disposal of intangible and tangible assets | 6,843 | 13,866 |
| Cash flow from investing activities | -1,133,037 | -1,355,916 |
| 3. Cash flow from financing activities | ||
| - Payments made for redemption of long-term financing liabilities | -1,000,000 | -750,000 |
| - Payments made to shareholders of InVision AG | 0 | -2,235,000 |
| Cash flow from financing activities | -1,000,000 | -2,985,000 |
| Change in cash and cash equivalents | 2,608,936 | -2,007,335 |
| Effect of foreign exchange rate changes on cash and cash equivalents | -4,589 | 24,190 |
| Cash and cash equivalents at the beginning of the period | 1,404,551 | 3,387,696 |
| Cash and cash equivalents at the end of the period | 4,008,898 | 1,404,551 |