Annual Report 2025

Annual Report 2025

Consolidated Statements of Cash Flows

Consolidated Statements of Cash Flows

 

 

 

 

Year Ended December 31,

(in thousands of $)

 

Note

 

2025

 

20241)

 

20231)

Operating profit/(loss)

 

 

 

1,053,806

 

(21,654)

 

(425,049)

Adjustments for non-cash items

 

 

 

 

 

 

 

 

Amortization of intangible assets

 

5

 

14,858

 

10,282

 

105,674

Depreciation of property, plant and equipment

 

4

 

13,244

 

7,245

 

5,633

Provisions for employee benefits

 

 

 

1,151

 

432

 

573

Expense recognized in respect of share-based payments

 

13

 

248,079

 

235,179

 

232,974

Fair value gains on financial assets at fair value through profit or loss

 

6

 

(11,581)

 

(3,834)

 

Loss from investment in a joint venture

 

25

 

12,390

 

7,644

 

4,411

Other non-cash expenses/(benefit)

 

 

 

31,628

 

(277)

 

2,074

 

 

 

 

1,363,575

 

235,017

 

(73,710)

Movements in current assets/liabilities

 

 

 

 

 

 

 

 

(Increase)/decrease in trade and other receivables

 

9

 

(802,327)

 

(423,112)

 

(185,694)

(Increase)/decrease in inventories

 

7

 

(98,952)

 

(95,996)

 

(83,030)

(Increase)/decrease in current prepaid expenses

 

8

 

(139,992)

 

(54,113)

 

(58,081)

(Increase)/decrease in other current assets

 

 

 

(5,742)

 

(2,041)

 

(943)

Increase/(decrease) in trade and other payables

 

14

 

612,328

 

246,336

 

95,600

Movements in non-current assets/liabilities

 

 

 

 

 

 

 

 

(Increase)/decrease in other non‑current assets

 

6

 

14,224

 

(19,930)

 

(29,416)

(Increase)/decrease in non-current prepaid expense

 

 

 

(2,167)

 

23,683

 

(47,327)

Net cash flows from/(used) in operating activities, before interest and taxes

 

 

 

940,947

 

(90,156)

 

(382,601)

Interest paid

 

 

 

(900)

 

(392)

 

(211)

Income taxes (paid)/received

 

22

 

(254,855)

 

7,801

 

(37,515)

Net cash flows from/(used) in operating activities

 

 

 

685,192

 

(82,747)

 

(420,327)

Purchase of intangible assets

 

5

 

(105,515)

 

(66,500)

 

(43,000)

Purchase of property, plant and equipment

 

4

 

(6,165)

 

(1,801)

 

(812)

Purchase of current financial assets

 

10

 

(1,448,930)

 

(2,183,542)

 

(1,271,730)

Sale of current financial assets

 

10

 

2,388,445

 

1,429,600

 

1,543,999

Interest received

 

 

 

162,670

 

111,649

 

92,753

Investment in a joint venture

 

25

 

(6,500)

 

(7,000)

 

(13,000)

Net cash flows from/(used in) investing activities

 

 

 

984,005

 

(717,594)

 

308,210

Principal elements of lease payments

 

20

 

(4,107)

 

(7,638)

 

(3,801)

Proceeds from issue of new shares, gross amount

 

12

 

 

 

1,196,731

Issue costs paid

 

12

 

 

 

(821)

Exchange (losses)/gains from currency conversion on proceeds from issue of new shares

 

 

 

 

 

(1,507)

Payment of employee withholding taxes relating to restricted stock unit awards

 

 

 

(41,258)

 

(21,868)

 

(12,138)

Proceeds from exercise of stock options

 

12

 

278,375

 

309,265

 

158,263

Net cash flows from financing activities

 

 

 

233,010

 

279,759

 

1,336,727

Increase/(decrease) in cash and cash equivalents

 

 

 

1,902,207

 

(520,582)

 

1,224,610

Cash and cash equivalents at the beginning of the year

 

 

 

1,499,936

 

2,048,844

 

800,740

Exchange gains/(losses) on cash and cash equivalents

 

 

 

89,146

 

(28,326)

 

23,494

Cash and cash equivalents at the end of the year

 

 

 

3,491,289

 

1,499,936

 

2,048,844

The accompanying notes form an integral part of these consolidated financial statements.

1)

Comparative figures have been aligned to the presentation adopted in the current year.