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Consolidated Cash Flow Statements - EUR (€) € in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Operating activities |  |
Net profit/(loss) for the period | € (240,415) | € (232,346)
Reversal of finance income | (14,395) | (80,374)
Reversal of finance expenses | 58,553 | 18,652
Reversal of (gain)/loss on disposal of property, plant and equipment | (91) | 21
Reversal of income taxes (expenses) | 2,737 | 868
Adjustments for non-cash items: |  |
Non-cash consideration relating to revenue | (25,639) | (1,203)
Share of profit/(loss) of associates | 11,118 | 8,677
Share-based payment | 43,327 | 33,568
Depreciation | 8,632 | 8,969
Amortization | 233 | 222
Changes in working capital: |  |
Inventories | (42,268) | (37,246)
Receivables | (22,747) | (10,715)
Prepayments | 1,867 | (12,779)
Contract liabilities (deferred income) | (840) | (9,118)
Trade payables, accrued expenses and other payables | (10,571) | 9,316
Increase/(decrease) in provisions | 72,276 | 3,625
Cash flows generated from/(used in) operations | (158,223) | (299,863)
Finance income received | 6,265 | 8,403
Finance expenses paid | (7,714) | (7,746)
Income taxes received/(paid) | (3,218) | (966)
Cash flows from/(used in) operating activities | (162,890) | (300,172)
Investing activities |  |
Acquisition of property, plant and equipment | (541) | (1,529)
Proceeds from disposal of property, plant and equipment | 950 |
Settlement of marketable securities | 7,354 | 259,132
Cash flows from/(used in) investing activities | 7,763 | 257,603
Financing activities |  |
Repayment of borrowings | (5,606) | (5,085)
Proceeds from exercise of warrants | 21,574 | 2,074
Cash flows from/(used in) financing activities | 15,968 | (3,011)
Increase/(decrease) in cash and cash equivalents | (139,159) | (45,580)
Cash and cash equivalents at January 1 | 392,164 | 444,767
Effect of exchange rate changes on balances held in foreign currencies | 5,691 | (4,965)
Bank deposits | 258,696 | 394,222
Cash and cash equivalents at June 30 | € 258,696 | € 394,222

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