Cash flow from operating activities amounted to EUR -15.9 million in the current reporting quarter (Q1 2025: EUR 5.0 million). Cash flow from operating activities is influenced by changes in current assets, provisions and liabilities (excluding liabilities related to financing activities).
As in the previous year, the Company participated in a reverse factoring program as well as a factoring and an ABS program. Liabilities included in the reverse factoring program are reported under trade payables and similar liabilities. The cash flows from the reverse factoring, factoring, and ABS programs are presented under cash flow from operating activities, as this corresponds to the economic substance of the transactions.
The corrections included in the cash flows from operating activities for Erträge from the measurement of derivatives in the amount of EUR 1.4 million (Q1 2025: Aufwendungen in the amount of EUR 0.3 million) concern changes in the fair value of foreign currency derivatives and interest rate swaps recognized in profit or loss, which are allocated to financing activities.
The adjusted other non-cash income (-) / expenses (+) mainly include expenses from the currency translation of external financing liabilities and intragroup monetary items in the amount of EUR 0.4 million (Q1 2025: expenses in the amount of EUR 0.0 million). Cash flows resulting from interest paid are disclosed as cash flows from financing activities.
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.