Consolidated Cash Flow Statement
InVision AG, 30 September 2017
IFRS, in Euro
| 1 Jan - 30 Sep 2017 | 1 Jan - 30 Sep 2016 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net loss/profit | 817,532 | 1,627,067 |
| + Depreciation and amortisation of fixed assets | 377,118 | 461,245 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | 0 | 12,377 |
| -/+ Decrease/increase in provisions | -39,381 | 660,471 |
| +/- Decrease/increase in deferred taxes | 80,894 | 167,121 |
| -/+ Other non-cash income/expenses | 4,706 | -28,084 |
| -/+ Increase/decrease in inventories and trade receivables | -170,326 | 1,844,435 |
| -/+ Increase/decrease in other assets and prepaid expenses | -13,850 | -12,228 |
| +/- Decrease/increase in income tax claims/liabilities | -915,762 | 70,268 |
| -/+ Decrease/increase in trade payables | 129,231 | 86,753 |
| +/- Increase/decrease in other liabilities and deferred income | 689,632 | 903,263 |
| Cash flow from operating activities | 959,794 | 5,792,688 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible fixed assets | -339,221 | -929,989 |
| - Payments made for investments in intangible assets | -765 | -2,556 |
| + Payments received from disposal of securities | 0 | 0 |
| Cash flow from investing activities | -339,986 | -932,545 |
| 3. Cash flow from financing activities | ||
| - Payments made for redemption of long-term financing liabilities | -750,000 | -750,000 |
| - Payments made to shareholders (dividend) | -1,117,500 | 0 |
| Cash flow from financing activities | -1,867,500 | -750,000 |
| Change in cash and cash equivalents | -1,247,692 | 4,110,143 |
| Effect of foreign exchange rate changes on cash and cash equivalents | -27,676 | -16,130 |
| Cash and cash equivalents at the beginning of the period | 4,008,898 | 1,404,551 |
| Cash and cash equivalents at the end of the period | 2,733,530 | 5,498,564 |