Consolidated Cash Flow Statement
InVision AG, 30 June 2023
IFRS, in Euro (condensed/unaudited)
| 1 Jan - 30 Jun 2023 | 1 Jan - 30 Jun 2022 | |
|---|---|---|
| Cash flow from operating activities | ||
| Consolidated result | -1,435,299 | -1,939,063 |
| + Depreciation and amortisation of fixed assets | 366,560 | 355,115 |
| Profits(-)/losses(+) from the disposal of intangible and tangible assets | -4,606 | -3,083 |
| Decrease(-)/increase(+) in provisions | 97,307 | -26,835 |
| Increase(-)/decrease(+) in deferred taxes | 343,508 | 345,340 |
| Other non-cash income(-)/expenses(+) | 103,697 | 89,403 |
| Increase(-)/decrease(+) in trade receivables | -60,424 | -191,058 |
| Increase(-)/decrease(+) in other assets and prepaid expenses | -91,928 | -24,028 |
| Decrease(-)/increase(+) in income tax liabilities/claims (netted) | -10,057 | 209,823 |
| Decrease(-)/increase(+) in trade payables | 103,768 | 103,197 |
| Decrease(-)/increase(+) in other liabilities and customer contract liabilities | 2,355,138 | 2,236,402 |
| Interest income (-)/Interest expenses (+) | 58,405 | 49,885 |
| Cash flow from operating activities | 1,826,069 | 1,205,098 |
| Cash flow from investing activities | ||
| - Payments made for investments in tangible assets | -10,382 | -63,816 |
| - Payments made for investments in intangible assets | -9,055 | -6,000 |
| + Payments received from the disposal of intangible and tangible assets | 4,606 | 3,083 |
| + Interst received | 25,915 | 0 |
| Cash flow from investing activities | 11,084 | -66,733 |
| Cash flow from financing activities | ||
| + Additions to long-term financing liabilities | 0 | 3,000,000 |
| - Payments made for redemption of lease liabilities | -105,508 | -98,098 |
| - Interest paid | -84,320 | -49,885 |
| Cash flow from financing activities | -189,828 | 2,852,017 |
| Change in cash and cash equivalents | 1,647,325 | 3,990,382 |
| Effect of foreign exchange rate changes on cash and cash equivalents | 54,742 | -23,354 |
| Cash and cash equivalents at the beginning of the period | 6,489,076 | 6,338,332 |
| Cash and cash equivalents at the end of the period | 8,191,143 | 10,305,360 |