← Indivior Pharmaceuticals, Inc.

Annual Trend FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income From Continuing Operations — — ($44.0m) ($126.0m) $7.0m $210.0m
Net Income (Loss) Attributable to Parent — — ($44.0m) ($126.0m) $2.0m $210.0m
Depreciation, Depletion and Amortization — — $14.0m $15.0m $29.0m $10.0m
Depreciation — — $14.0m $15.0m $12.0m $10.0m
Capitalized Computer Software, Amortization — — — — $3.0m $0
Depreciation and amortization of property, plant and equipment and intangible assets — $15.0m $13.0m $19.0m — —
Depreciation of right-of-use assets — $7.0m $8.0m $9.0m — —
Amortization Cash Flow — $9.0m $7.0m $12.0m — —
Depreciation Amortization Depletion — — $16.0m $15.0m $28.0m $20.0m
Deferred Income Tax Expense (Benefit) — — — — $6.0m ($46.0m)
Adjustments For Deferred Tax Of Prior Periods — — ($12.0m) $7.0m — —
Deferred Income Tax — — — ($64.0m) $7.0m ($46.0m)
Deferred Tax — — ($105.0m) ($64.0m) $7.0m ($46.0m)
Share-based Payment Arrangement, Noncash Expense — — — — $24.0m $26.0m
Payment, Tax Withholding, Share-based Payment Arrangement — — — — $22.0m $5.0m
Adjustments For Share-Based Payments — — $16.0m $22.0m — —
Share-based Payment Arrangement, Expense — — — — $24.0m $26.0m
Goodwill and Intangible Asset Impairment — — — — $0 —
Impairment of Intangible Assets, Finite-lived — — — — — $5.0m
Share-based payments expense for the year — $11.0m $16.0m $22.0m — —
Income Tax Expense (Benefit) — — — — $11.0m $29.0m
Interest Expense Nonoperating — — — — $41.0m $45.0m
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Accounts Receivable — — — — $1.0m ($3.0m)
Increase (Decrease) in Inventories — — — — $45.0m ($18.0m)
Adjustments For Decrease Increase In Trade Account Receivable — — ($21.0m) ($33.0m) — —
Adjustments For Unrealised Foreign Exchange Losses Gains — — ($3.0m) ($11.0m) — —
Equity Securities, FV-NI, Unrealized Gain (Loss) — — — — ($9.0m) $0
Foreign Currency Transaction Gain (Loss), before Tax — — — — $2.0m ($1.0m)
Gain (Loss) Related to Litigation Settlement — — — — ($195.0m) ($3.0m)
General And Administrative Expense — — $545.0m $575.0m — —
Goodwill — — — — $2.0m $2.0m
Interest Received Classified As Operating Activities — — $15.0m $42.0m — —
Inventory Write-down — — — — $36.0m $26.0m
Investment Income, Interest — — — — $23.0m $22.0m
Operating Expenses — — — — $925.0m —
Payments Of Lease Liabilities Classified As Financing Activities — — $9.0m $8.0m — —
Payments To Acquire Or Redeem Entitys Shares — — $90.0m $33.0m — —
Proceeds From Borrowings Classified As Financing Activities — — $0 $0 — —
Purchase Of Intangible Assets Classified As Investing Activities — — $1.0m $45.0m — —
Repayments Of Borrowings Classified As Financing Activities — — $3.0m $12.0m — —
Operating (loss)/profit — $213.0m ($85.0m) ($4.0m) — —
Gain on disposal of intangible assets — ($20.0m) ($1.0m) $0 — —
Impact from foreign exchange movements — ($3.0m) ($3.0m) ($11.0m) — —
Settlement of tax on employee awards — ($1.0m) ($10.0m) ($22.0m) — —
Increase in trade receivables — ($25.0m) ($21.0m) ($33.0m) — —
(Increase)/decrease in other assets — $16.0m $72.0m ($415.0m) — —
Increase in inventories — ($3.0m) ($25.0m) ($21.0m) — —
Increase/(decrease) in trade and other payables — $201.0m ($98.0m) $115.0m — —
Increase/(decrease) in provisions and other liabilities — ($16.0m) $197.0m $49.0m — —
Cash (used in)/provided by operations — $395.0m $63.0m ($292.0m) — —
Interest received — $1.0m $15.0m $42.0m — —
Tax refunds — $31.0m $0 $19.0m — —
Transaction costs related to debt refinancing — ($8.0m) ($1.0m) $0 — —
Acquisition of assets, net of cash acquired — $0 $0 ($124.0m) — —
Acquisition of business — $0 $0 ($5.0m) — —
Purchase of intangible asset — ($30.0m) ($1.0m) ($45.0m) — —
Proceeds from disposal of intangible assets — $20.0m $1.0m $0 — —
Proceeds from borrowings — $250.0m $0 $0 — —
Repayment of borrowings — ($236.0m) ($3.0m) ($12.0m) — —
Principal elements of lease payments — ($8.0m) ($9.0m) ($8.0m) — —
Lease incentive received — $0 $0 $3.0m — —
Shares repurchased and canceled — ($101.0m) ($90.0m) ($33.0m) — —
Proceeds from the issuance of ordinary shares — $1.0m $2.0m $4.0m — —
Beginning Cash Position — — $1.1b $774.0m $316.0m $319.0m
Cash Flow From Continuing Financing Activities — — ($101.0m) ($64.0m) — ($31.0m)
Cash Flow From Continuing Investing Activities — — ($222.0m) ($95.0m) — ($67.0m)
Change In Accrued Expense — — $197.0m $50.0m ($387.0m) ($368.0m)
Change In Inventory — — ($30.0m) ($6.0m) ($43.0m) $18.0m
Change In Other Current Assets — — $69.0m ($418.0m) $377.0m $49.0m
Change In Other Current Liabilities — — ($97.0m) $110.0m $8.0m $41.0m
Change In Payable — $201.0m ($98.0m) $115.0m — —
Change In Payables And Accrued Expense — — $197.0m $50.0m — ($368.0m)
Change In Receivables — — ($21.0m) ($33.0m) ($1.0m) $3.0m
Change In Working Capital — — $118.0m ($297.0m) ($46.0m) ($257.0m)
Changes In Cash — — ($327.0m) ($459.0m) $3.0m ($123.0m)
End Cash Position — — $774.0m $316.0m $319.0m $195.0m
Financing Cash Flow — — ($101.0m) ($64.0m) ($102.0m) ($30.0m)
Free Cash Flow — — ($9.0m) ($353.0m) $5.0m ($94.0m)
Gain Loss On Sale Of PPE — ($20.0m) ($1.0m) $0 — —
Interest Received CFO — $1.0m $15.0m $42.0m — —
Investing Cash Flow — — ($222.0m) ($95.0m) $69.0m ($66.0m)
Issuance Of Capital Stock — — $2.0m $3.0m $3.0m $2.0m
Net Business Purchase And Sale — — $0 ($129.0m) $0 $0
Net Foreign Currency Exchange Gain Loss — — ($4.0m) ($10.0m) ($2.0m) $1.0m
Net Intangibles Purchase And Sale — — $0 ($45.0m) ($2.0m) ($1.0m)
Net PPE Purchase And Sale — — ($5.0m) ($8.0m) ($29.0m) ($66.0m)
Operating Gains Losses — — — ($10.0m) — $1.0m
Other Non Cash Items — — — $161.0m $1.0m —
Proceeds From Stock Option Exercised — — ($10.0m) ($22.0m) ($22.0m) ($5.0m)
Purchase Of Business — — $0 ($129.0m) $0 $0
Purchase Of Intangibles — — $0 ($45.0m) ($2.0m) ($1.0m)
Purchase Of PPE — — ($5.0m) ($8.0m) ($29.0m) ($66.0m)
Repurchase Of Capital Stock — — ($90.0m) ($33.0m) ($173.0m) ($11.0m)
Sale Of Intangibles — $20.0m $1.0m $0 — —
Sale Of PPE — — $0 $162.0m $1.0m —
Stock Based Compensation — — $16.0m $21.0m $24.0m $26.0m
Profit or Loss — — ($53.0m) $2.0m — —
Net Cash Provided by (Used in) Operating Activities — $353.0m ($4.0m) ($315.0m) $36.0m ($27.0m)
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment — ($4.0m) ($5.0m) ($8.0m) $29.0m $66.0m
Payments to Acquire Businesses, Net of Cash Acquired — — — — $0 $0
Purchase of investments — $0 ($245.0m) ($45.0m) — —
Net Investment Purchase And Sale — — ($218.0m) $84.0m $100.0m $0
Purchase Of Investment — — ($245.0m) ($45.0m) ($17.0m) ($20.0m)
Maturity of investments — $0 $27.0m $129.0m — —
Sale Of Investment — — $27.0m $129.0m $117.0m $20.0m
Payments for (Proceeds from) Other Investing Activities — — — — $0 $0
Net Other Investing Changes — — $1.0m $3.0m ($1.0m) $1.0m
Net cash outflow from investing activities — ($14.0m) ($223.0m) ($98.0m) — —
Net Cash Provided by (Used in) Investing Activities — — — — $69.0m ($66.0m)
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt — — — — $332.0m $0
Issuance Of Debt — — $0 $0 $332.0m $0
Long Term Debt Issuance — — $0 $0 $332.0m $0
Net Issuance Payments Of Debt — — ($3.0m) ($12.0m) $92.0m ($17.0m)
Net Long Term Debt Issuance — — ($3.0m) ($12.0m) $92.0m ($17.0m)
Repayments of Long-term Debt — — — — $240.0m $17.0m
Long Term Debt Payments — — ($3.0m) ($12.0m) ($240.0m) ($17.0m)
Repayment Of Debt — — ($3.0m) ($12.0m) ($240.0m) ($17.0m)
Proceeds from Issuance of Common Stock — — — — $3.0m $2.0m
Common Stock Issuance — — $2.0m $3.0m $3.0m $2.0m
Net Common Stock Issuance — — ($88.0m) ($30.0m) ($170.0m) ($9.0m)
Payments for Repurchase of Common Stock — — — — $173.0m $11.0m
Common Stock Payments — — ($90.0m) ($33.0m) ($173.0m) ($11.0m)
Proceeds from (Payments for) Other Financing Activities — — — — ($2.0m) —
Net Other Financing Charges — — ($10.0m) ($22.0m) ($2.0m) $1.0m
Net cash outflow from financing activities — ($94.0m) ($100.0m) ($46.0m) — —
Net Cash Provided by (Used in) Financing Activities — — — — ($102.0m) ($30.0m)
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents — — — — $0 —
Increase (decrease) in cash and cash equivalents after effect of exchange rate changes — $244.0m ($328.0m) ($458.0m) — —
Effect Of Exchange Rate Changes — — ($1.0m) $1.0m $0 ($1.0m)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents — — — — $319.0m $195.0m
Exchange difference on cash and cash equivalents — ($1.0m) ($1.0m) $1.0m — —
Cash and cash equivalents at beginning of the period $858.0m $1.1b $774.0m $316.0m — —
Supplemental disclosure of cash flow information:
Change In Cash Supplemental As Reported — — ($327.0m) ($459.0m) $3.0m ($124.0m)
Interest Paid, Excluding Capitalized Interest, Operating Activities — ($18.0m) ($24.0m) ($32.0m) $32.0m $34.0m
Interest Paid Classified As Operating Activities — ($18.0m) $24.0m $32.0m — —
Income Taxes Paid, Net — ($48.0m) ($57.0m) ($52.0m) $46.0m $38.0m

Data sourced from SEC EDGAR 10-K filings via EdgarTools. Amounts are shown in USD as reported in each fiscal year filing.

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.