Birkenstock Holding Cash Flow Statement

Financials in millions EUR. Fiscal year is October - September.

Millions EUR. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	306.93	191.6	75.02	187.11	-41.29
Depreciation & Amortization	110.85	101.29	83.41	81.26	93.47
Other Amortization	28.41	28.41	6.15	6.1	5.93
Loss (Gain) From Sale of Assets	0.38	0.23	-	0.1	-
Provision & Write-off of Bad Debts	1.48	-0.84	-	0.21	1.23
Other Operating Activities	66.2	196.26	274.6	104.37	-45.91
Change in Accounts Receivable	-68.97	-27.45	-26.66	-5.29	111.26
Change in Inventory	-79.72	-47.96	-95.62	-159.11	179.36
Change in Accounts Payable	12.76	12.51	10.65	11.2	-54.72
Change in Unearned Revenue	-0.32	1.16	5.09	-0.4	-6.08
Change in Other Net Operating Assets	-4.6	-26.5	26.1	8.58	12.03
Operating Cash Flow	373.4	428.7	358.73	234.14	255.28
Operating Cash Flow Growth	-7.52%	19.50%	53.22%	-8.28%	-
Capital Expenditures	-70	-65.43	-102.15	-70.78	-21.49
Sale of Property, Plant & Equipment	-0.04	0.02	0.34	1.98	4.74
Cash Acquisitions	-	-	-	-1.04	-
Sale (Purchase) of Intangibles	-10.14	-8.47	-0.77	-1.81	1.86
Other Investing Activities	7.62	15.09	1.85	-	-
Investing Cash Flow	-72.56	-58.8	-100.73	-71.65	-14.9
Long-Term Debt Issued	-	634.52	-	-	-
Long-Term Debt Repaid	-	-1,334	-81.58	-34.92	-
Total Debt Repaid	-819.91	-1,334	-81.58	-34.92	-30.13
Net Debt Issued (Repaid)	-185.38	-699.3	-81.58	-34.92	-30.13
Issuance of Common Stock	-	449.21	-	-	-
Other Financing Activities	-77.47	-104.96	-117.71	-70.4	-2.07
Financing Cash Flow	-439.23	-355.05	-199.29	-105.32	-32.2
Foreign Exchange Rate Adjustments	-4.12	-3.42	-21.39	14.56	7.73
Net Cash Flow	-142.51	11.44	37.33	71.74	215.92
Free Cash Flow	303.4	363.27	256.58	163.36	233.79
Free Cash Flow Growth	-8.13%	41.58%	57.07%	-30.13%	-
Free Cash Flow Margin	14.97%	20.13%	17.20%	13.14%	21.05%
Free Cash Flow Per Share	1.62	1.94	1.40	0.89	1.28
Cash Interest Paid	19.87	99.5	117.71	70.4	2.07
Cash Income Tax Paid	-	14.8	6.7	18.41	61.43
Levered Free Cash Flow	220.74	257	161.94	44.75	-
Unlevered Free Cash Flow	253.38	314.22	236.68	94.11	-
Change in Working Capital	-140.85	-88.25	-80.45	-145.02	241.86

Updated Feb 20, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.