Consolidated Cash Flow Statement
InVision AG, 30 June 2016
IFRS, in Euro (condensed/unaudited)
| 6M 2016 | 6M 2015 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net loss/profit | 1,872,859 | 904,157 |
| + Depreciation and amortisation of fixed assets | 292,379 | 232,304 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | 12,377 | -23,640 |
| -/+ Decrease/increase in provisions | -152,390 | -375,471 |
| +/- Decrease/increase in deferred taxes | 112,650 | 7,466 |
| -/+ Other non-cash income/expenses | -45,381 | -39,761 |
| +/- Decrease/increase in trade receivables and contract manufacturing | 1,175,179 | 324,560 |
| +/- Decrease/increase in other assets and prepaid expenses | 7,295 | -102,901 |
| +/- Decrease/increase in income tax claims/tax liabilities | 71,400 | 103,039 |
| -/+ Decrease/increase in trade payables | 32,664 | 219,529 |
| -/+ Decrease/increase in other liabilities and deferred income | 1,040,226 | 1,223,932 |
| Cash flow from operating activities | 4,419,258 | 2,473,214 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible fixed assets | -625,190 | -1,308,475 |
| - Payments made for investments in intangible assets | -1,400 | -837 |
| + Payments received from disposal of securities | 0 | 1,000,000 |
| Cash flow from investing activities | -626,590 | -309,312 |
| 3. Cash flow from financing activities | ||
| -/+Repayment of/Additions to long-term financing liabilities | -500,000 | -250,000 |
| - Dividends paid | 0 | -2,235,000 |
| Cash flow from financing activities | -500,000 | -2,485,000 |
| Change in cash and cash equivalents | 3,292,668 | -321,098 |
| Effect of foreign exchange rate changes on cash and cash equivalents | -11,741 | 19,673 |
| 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 | 4,685,478 | 3,086,271 |