Consolidated Cash Flow Statement
InVision AG, 30 June 2015
IFRS, in Euro (condensed/unaudited)
| 6M 2015 | 6M 2014 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net loss/profit | 904,157 | 1,921,255 |
| + Depreciation and amortisation of fixed assets | 232,304 | 177,988 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | -23,640 | -87,659 |
| -/+ Decrease/increase in provisions | -375,471 | -753,601 |
| +/- Decrease/increase in deferred taxes | 7,466 | 7,470 |
| -/+ Other non-cash income/expenses | -20,088 | -145,190 |
| +/- Decrease/increase in trade receivables and contract manufacturing | 324,560 | -353,923 |
| +/- Decrease/increase in other assets and prepaid expenses | -102,901 | -31,333 |
| +/- Decrease/increase in income tax claims | 102,745 | 68,147 |
| -/+ Decrease/increase in income tax liabilities | 294 | -106,898 |
| -/+ Decrease/increase in trade payables | 219,529 | -139,635 |
| -/+ Decrease/increase in other liabilities and deferred income | 1,223,932 | 1,767,124 |
| Cash flow from operating activities | 2,492,887 | 2,323,745 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible fixed assets | -1,308,475 | -6,121,476 |
| - Payments made for investments in intangible assets | -837 | -7,073 |
| + Payments received from disposal of securities | 1,000,000 | 0 |
| - Payments made for purchase of securities | 0 | -1,000,000 |
| + Payments received from disposal of intangible and tangible assets | 0 | 145,889 |
| Cash flow from investing activities | -309,312 | -6,982,660 |
| 3. Cash flow from financing activities | ||
| -/+Repayment of/Additions to long-term financing liabilities | -250,000 | 4,000,000 |
| - Payments made to repurchase the Company’s outstanding shares | 0 | -228,330 |
| + Payments received from additions to equity (issue of treasury shares) | 0 | 4,739,204 |
| - Dividends paid | -2,235,000 | 0 |
| Cash flow from financing activities | -2,485,000 | 8,510,874 |
| Change in cash and cash equivalents | -301,425 | 3,851,959 |
| Effect of foreign exchange rate changes on cash and cash equivalents | 0 | 11 |
| Cash and cash equivalents at the beginning of the period | 3,387,696 | 4,575,878 |
| Cash and cash equivalents at the end of the period | 3,086,271 | 8,427,848 |