Page 201 - Sigmaroc Annual-Report 2023

Cash flow statements
FOR THE YEAR ENDED 31 DECEMBER 2023
Cash flows from operating activities
Profit/(loss)
Adjustments for:
Depreciation and amortisation Impairments
Share option expense Loss/(gain) on sale of PP&E Net finance costs
Income tax expense
Share of earnings from joint ventures
Non-cash items
Increase in trade and other receivables
(Increase)/decrease in inventories
Increase in trade and other payables
Decrease in provisions
Income tax paid
Net cash inflows/(outflows) from operating activities
Investing activities
Purchase of property, plant and equipment Sale of property, plant and equipment Proceeds of sale of subsidiary
Purchase of intangible assets
Purchase of available for sale assets Investment in joint venture
Acquisition of businesses (net of cash acquired) Financial derivative
Interest received
Net cash used in investing activities Financing activities
Proceeds from share issue
Cost of share issue
Proceeds from borrowings Repayment of borrowings Net loans with subsidiaries Interest paid
Dividends paid
Net cash used in financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period Exchange (losses) / gains on cash
Cash and cash equivalents and end of period
201
Consolidated
Company
Note
Year ended 31 December 2023 £’000
Year ended 31 December 2022 £’000
Year ended 31 December 2023 £’000
Year ended 31 December 2022 £’000
16,718
33,581
(42,941)
(24,416)
16, 17
39,434
37,116
109
118
-
30
-
-
4,001
4,453
4,001
4,453
(3,032)
(1,471)
-
-
15,865
10,438
8,703
7,032
14
11,279
9,142
-
-
(596)
(786)
-
-
(869)
(475)
(2,120)
3,927
(8,613)
(6,807)
(2,132)
(450)
(13,159)
(17,322)
-
-
14,637
31,182
19,888
4,151
934
(19)
-
-
(11,194)
(11,332)
-
-
65,405
87,730
(14,492)
(5,185)
15, 16
(40,190)
(51,008)
(18)
(14)
5,890
10,235
-
-
1,822
-
-
-
15, 17
(2,857)
(1,713)
-
-
(250)
-
(250)
-
(411)
-
(411)
-
(30,169)
(43,318)
(6,760)
(43,427)
1,607
278
1,253
302
1,271
603
201
7
(63,287)
(84,923)
(5,985)
(43,132)
30,000
129
30,000
129
(782)
-
(782)
-
5,064
36,154
-
26,840
(32,050)
(30,361)
(20,055)
(8,067)
-
-
26,432
22,801
(14,553)
(9,732)
(12,148)
(7,537)
(1,275)
(3,038)
-
-
(13,596)
(6,848)
23,447
34,166
(11,478)
(4,041)
2,970
(14,151)
68,623
69,916
5,055
19,038
(1,273)
2,748
(100)
168
22
55,872
68,623
7,925
5,055
The Notes on pages 203-254 form part of these Financial Statements.