Consolidated Cash Flow Statement
InVision AG, 30 June 2018
IFRS, in Euro (condensed/unaudited)
| 6M 2018 | 6M 2017 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net loss/profit | -42,668 | 685,067 |
| + Depreciation and amortisation of fixed assets | 271,769 | 257,512 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | -13,500 | 0 |
| -/+ Decrease/increase in provisions | -73,326 | -67,517 |
| +/- Decrease/increase in deferred taxes | 9,828 | 40,623 |
| -/+ Other non-cash income/expenses | -12,298 | -24,964 |
| +/- Decrease/increase in trade receivables and contract manufacturing | -16,017 | 187,444 |
| +/- Decrease/increase in other assets and prepaid expenses | 5,972 | 23,455 |
| +/- Decrease/increase in income tax claims/tax liabilities | -345,500 | -692,853 |
| -/+ Decrease/increase in trade payables | -10,375 | -27,048 |
| -/+ Decrease/increase in other liabilities and deferred income | 1,925,328 | 1,272,995 |
| Cash flow from operating activities | 1,699,213 | 1,654,714 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible fixed assets | -91,325 | -114,506 |
| - Payments made for investments in intangible assets | -24,832 | -765 |
| + Payments received from the disposal of intangible and tangible assets | 13,500 | 0 |
| Cash flow from investing activities | -102,657 | -115,271 |
| 3. Cash flow from financing activities | ||
| -/+Repayment of/Additions to long-term financing liabilities | -500,000 | -500,000 |
| - Dividends paid | 0 | -1,117,500 |
| Cash flow from financing activities | -500,000 | -1,617,500 |
| Change in cash and cash equivalents | 1,096,556 | -78,057 |
| Effect of foreign exchange rate changes on cash and cash equivalents | 19,101 | -18,870 |
| Cash and cash equivalents at the beginning of the period | 2,209,999 | 4,008,898 |
| Cash and cash equivalents at the end of the period | 3,325,656 | 3,911,971 |