Consolidated Cash Flow Statement
InVision AG, 30 September 2019
IFRS, in Euro
| 1 Jan - 30 Jun 2019 | 1 Jan - 30 Jun 2018 | |
|---|---|---|
| 1. Cash flow from operating activities | ||
| Consolidated net profit/loss | 544,286 | 65,708 |
| + Depreciation and amortisation of fixed assets | 571,100 | 405,912 |
| -/+ Profits/losses from the disposal of intangible and tangible assets | -17,555 | -13,500 |
| -/+ Decrease/increase in provisions | -178,856 | -66,135 |
| +/- Decrease/increase in deferred taxes | 14,742 | 14,742 |
| -/+ Other non-cash income/expenses | 18,113 | -4,759 |
| -/+ Increase/decrease in inventories and trade receivables | 534,385 | -67,272 |
| -/+ Increase/decrease in other assets and prepaid expenses | -89,174 | 3,051 |
| +/- Decrease/increase in income tax claims/liabilities | 108,570 | -571,545 |
| -/+ Increase/decrease in trade payables | -74,171 | 89,026 |
| -/+ Increase/decrease in other liabilities and deferred income | 989,053 | 766,895 |
| Cash flow from operating activities | 2,420,493 | 622,123 |
| 2. Cash flow from investing activities | ||
| - Payments made for investments in tangible fixed assets | -136,530 | -171,365 |
| - Payments made for investments in intangible assets | 0 | -24,832 |
| + Payments received from the disposal of intangible and tangible assets | 17,554 | 13,500 |
| Cash flow from investing activities | -118,976 | -182,697 |
| 3. Cash flow from financing activities | ||
| + Additions to long-term financing liabilities | 1,000,000 | 0 |
| - Payments made for redemption of long-term financing liabilities | -250,000 | -750,000 |
| - Payments made for redemption of lease liabilities | -129,980 | 0 |
| Cash flow from financing activities | 620,020 | -750,000 |
| Change in cash and cash equivalents | 2,921,537 | -310,574 |
| Effect of foreign exchange rate changes on cash and cash equivalents | 10,506 | 23,221 |
| Cash and cash equivalents at the beginning of the period | 670,454 | 2,209,999 |
| Cash and cash equivalents at the end of the period | 3,602,497 | 1,922,646 |