Consolidated Cash Flow Statement
InVision AG, 30 September 2015
IFRS, in Euro (condensed/unaudited)
| 9M 2015 | 9M 2014 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net loss/profit | 1,648,197 | 3,231,388 |
| + Depreciation and amortisation of fixed assets | 378,717 | 277,202 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | -23,640 | -88,616 |
| -/+ Decrease/increase in provisions | -397,816 | -733,605 |
| +/- Decrease/increase in deferred taxes | 11,200 | 167,200 |
| -/+ Other non-cash income/expenses | 17,251 | -616,892 |
| +/- Decrease/increase in inventories and trade receivables | -568,624 | -1,423,544 |
| +/- Decrease/increase in other assets and prepaid expenses | 21,691 | -34,318 |
| +/- Decrease/increase in income tax claims | 102,745 | 71,226 |
| -/+ Decrease/increase in income tax liabilities | 294 | -108,907 |
| -/+ Decrease/increase in trade payables | 44,714 | -192,905 |
| -/+ Decrease/increase in other liabilities and deferred income | 832,335 | 1,103,662 |
| Cash flow from operating activities | 2,067,064 | 1,651,891 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible assets | -2,069,184 | -6,175,443 |
| - Payments made for investments in intangible assets | -838 | -7,677 |
| + 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 | 147,482 |
| Cash flow from investing activities | -1,070,022 | -7,035,638 |
| 3. Cash flow from financing activities | ||
| -/+Repayment of/additions to long-term financing liabilities | -500,000 | 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 |
| - Payments made to shareholders (dividend) | -2,235,000 | 0 |
| Cash flow from financing activities | -2,735,000 | 8,510,874 |
| Change in cash and cash equivalents | -1,737,958 | 3,127,127 |
| 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 | 1,649,738 | 7,703,016 |