Consolidated Cash Flow Statement

InVision AG, 31 December 2014 IFRS, in Euro

  1 Jan - 31 Dec 2014 1 Jan - 31 Dec 2013
1. Cash flow from operating activities    
Consolidated net loss/profit 4,203,085 1,551,542
+ Depreciation and amortisation of fixed assets 379,156 306,046
-/+ Profits/losses from the disposal of intangible and tangible assets -85,005 5,843
-/+ Decrease/increase in provisions -518,753 332,367
- Increase in deferred taxes -73,670 -71,660
-/+ Other non-cash income/expenses -75,444 202,613
-/+ Increase/decrease in inventories and trade receivables -458,773 1,270,865
-/+ Increase/decrease in other assets and prepaid expenses -43,664 97,394
-/+ Increase/decrease in income tax claims/liabilities -127,606 524,753
-/+ Increase/decrease in trade payables -183,792 6,168
-/+ Increase/decrease in other liabilities and deferred income 73,218 -1,199,938
Cash flow from operating activities 3,088,752 3,025,993
2. Investing activities    
- Payments made for investments in tangible fixed assets -6,332,005 -50,431
- Payments made for investments in intangible assets -16,645 -11,378
- Payments made for investments in securities -1,000,000 0
+ Payments received from the disposal of intangible and tangible assets 150,478 0
+ Increase in cash and cash equivalents due to changes in group consolidation 11 0
Cash flow from investing activities -7,198,161 -61,809
3. Financing activities    
+ Additions to long-term financing liabilities 4,000,000 0
- Payments made in order to repurchase the Company’s outstanding shares -228,330 -875,094
+ Payments received from equity contributions (issuance of Company’s shares) 4,695,604 0
- Payments made to shareholders of InVision AG -5,587,500 0
Cash flow from financing activities 2,879,774 -875,094
Change in cash and cash equivalents -1,229,635 2,089,090
Effect of foreign exchange rate changes on cash and cash equivalents 41,453 -3,212
Cash and cash equivalents at the beginning of the period 4,575,878 2,490,000
Cash and cash equivalents at the end of the period 3,387,696 4,575,878