Page 143 - Restamax Plc Annual Report 2017

CASH FLOW STATEMENT FOR 1 JANUARY–31 DECEMBER 2017

€ thousand 1 January–31 December 2017 1 January–31 December 2016
Operating cash flow:
Profit (loss) before appropriations and taxes 1,807 1,888
Adjustments:
Scheduled depreciations and impairment 1,758 2,028
Other income and expenses that do not incur payments -54 -889
Financial income and expenses -1,470 -755
Other adjustments -307 83
Cash flow before change in working capital 1,734 2,355
Change in working capital:
Increase (-)/deduction (+) in current interest-free receivables -1170 319
Increase (-)/deduction (+) in inventories -187 21
Increase (-)/deduction (+) in current interest-free liabilities 1914 -948
Operating cash flow before financial items and taxes 2,291 1,746
Interest and fees paid for other operating finance costs -755 -757
Dividends received from business operations 1,233 1,516
Interest received from business operations 151 896
Immediate taxes paid -1,636 -1,914
Cash flow before extraordinary items 1,285 1,488
Operating cash flow (A) 1,285 1,488
Investment cash flow:
Investments in tangible and intangible assets -4,709 -984
Income from assignment of tangible and intangible assets 55 1,082
Investments in other investments -4,367 -779
Income from assignment of other investments 199 0
Deduction (+)/increase (-) of non-current loans receivable -2,826 -2,245
Investment cash flow: (B) -11,649 -2,926
Finance cash flow:
Current loans drawn (+)/repaid (-) 3,565 -1,367
Non-current loans drawn (+) 13,560 21,740
Non-current loans repaid (-) -7,673 -20,960
Dividends paid and other distribution of profits -4,986 -4,368
Group contributions received (+) 6,162 6,424
Group contributions given (-) -159 0
Finance cash flow: (C) 10,469 1,469
Change in cash and cash equivalents (A+B+C), 105 30
increase (+)/deduction (-)
Cash and cash equivalents at the beginning of the financial period 315 158
Cash and cash equivalents transferred in merger 0 126
Cash and cash equivalents at the end of the financial period 421 315
Cash and cash equivalents at the end of the financial period, 105 30
excluding the merger
Change 0 0

EMOYHTIÖN TILINPÄÄTÖS (FAS) 143