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v3.24.3

Unaudited Condensed Consolidated Interim Statements of Cash Flows € in Thousands, $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 EUR (€) | Jun. 30, 2024 USD ($) | [1] | Jun. 30, 2023 EUR (€) | Dec. 31, 2023 EUR (€)
Cash flows from operating activities |  |  |  |  |
Profit (loss) for the period | € (3,347) | $ (3,581) | € 4,563 | [2] | € 625
Adjustments for: |  |  |  |  |
Financing expenses (income), net | 2,206 | 2,361 | (1,556) |  | 3,034
Profit from settlement of derivatives contract | 199 | 213 |  |  |
Impairment losses on assets of disposal groups classified as held-for-sale | 405 | 433 |  |  | 2,565
Depreciation and amortization | 8,279 | 8,854 | 8,064 |  | 16,473
Share-based payment transactions | 61 | 65 | 62 |  | 121
Share of profits of equity accounted investees | (1,809) | (1,935) | (1,541) | [2] | (4,320)
Change in trade receivables and other receivables | (3,214) | (3,437) | 558 |  | (302)
Change in other assets | 5 | 5 | (155) |  | (681)
Change in receivables from concessions project | 793 | 848 | 836 |  | 1,778
Change in trade payables | (633) | (677) | (1,409) |  | (45)
Change in other payables | 1,759 | 1,881 | 383 |  | (2,235)
Tax benefit | (993) | (1,062) | (1,203) |  | (1,852)
Income taxes refund (paid) | 479 | 512 | (20) |  | (912)
Repayment of interest on loan from an equity accounted investee |  |  |  |  | 1,501
Interest received | 1,706 | 1,825 | 1,353 |  | 2,936
Interest paid | (5,428) | (5,805) | (4,664) |  | (10,082)
Net cash provided by operating activities | 468 | 500 | 5,271 |  | 8,604
Cash flows from investing activities |  |  |  |  |
Acquisition of fixed assets | (19,593) | (20,954) | (26,225) | [3] | (58,848)
Interest paid capitalized to fixed assets | (1,121) | (1,199) | (1,243) | [3] | (2,283)
Proceeds from sale of investments | 9,267 | 9,911 |  |  |
Repayment of loan by an equity accounted investee |  |  |  |  | 1,324
Loan to an equity accounted investee |  |  | (68) |  | (128)
Advances on account of investments | (54) | (58) | (777) |  | (421)
Proceeds from advances on account of investments in process |  |  |  |  | 2,218
Proceeds from sales of marketable securities |  |  | 2,837 |  | 2,837
Proceeds in settlement of derivatives, net | 159 | 170 |  |  |
Proceeds from in restricted cash, net | 119 | 127 | 893 |  | 840
Investment in short term deposit | (1,483) | (1,586) | (1,257) |  | (1,092)
Net cash used in investing activities | (12,706) | (13,589) | (25,840) |  | (55,553)
Cash flows from financing activities |  |  |  |  |
Issuance of warrants | 3,735 | 3,995 |  |  |
Cost associated with long term loans | (1,466) | (1,568) | (706) |  | (1,877)
Payment of principal of lease liabilities | (486) | (520) | (777) |  | (1,156)
Proceeds from long term loans | 10,478 | 11,206 | 21,499 |  | 32,157
Repayment of long-term loans | (6,667) | (7,130) | (6,602) |  | (12,736)
Repayment of Debentures | (35,845) | (38,336) | (17,763) |  | (17,763)
Proceeds from issuance of Debentures, net | 45,790 | 48,972 | 55,808 |  | 55,808
Net cash provided by financing activities | 15,539 | 16,619 | 51,459 |  | 54,433
Effect of exchange rate fluctuations on cash and cash equivalents | 1,188 | 1,270 | (3,478) |  | (2,387)
Increase in cash and cash equivalents | 4,489 | 4,800 | 27,412 |  | 5,097
Cash and cash equivalents at the beginning of the period | 51,127 | 54,680 | 46,458 |  | 46,458
Cash from disposal groups classified as held-for-sale | 428 | 458 | (36) |  | (428)
Cash and cash equivalents at the end of the period | € 56,044 | $ 59,938 | € 73,834 |  | € 51,127
[1] | Convenience translation into US$ (exchange rate as at June 30, 2024: EUR 1 = US$ 1. 069)
[2] | The results of the Talmei Yosef solar plant have been reclassified as a discontinued operation and the results for these periods have been adjusted accordingly.
[3] | Reclassified

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