IREN Ltd

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 ($419.8m) ($171.8m) ($28.9m) $86.9m
Net Income (Loss) Attributable to Parent ($419.8m) ($171.8m) ($28.9m) $86.9m
Depreciation, Depletion and Amortization $7.7m $30.7m $50.5m $181.1m
Amortization of Debt Issuance Costs $1.4m
Depreciation Amortization Depletion $7.7m $30.7m $50.5m $181.1m
Deferred Income Tax Expense (Benefit) $4.9m
Share-based Payment Arrangement, Noncash Expense $42.6m
Adjustments For Share-Based Payments $13.9m $14.4m $23.6m
Share-based Payment Arrangement, Expense $42.6m
Goodwill, Impairment Loss $0
Asset Impairment Charge $167k $105.2m $0 $9.4m
Gain (Loss) on Disposition of Property Plant Equipment $0 $2k $40k $32.5m $43k $4.0m
Income Tax Expense (Benefit) $6.6m
Interest Expense Nonoperating $11.0m
Other Nonoperating Income (Expense) $817k
Additional Financial Items
Adjustments For Unrealised Foreign Exchange Losses Gains ($8.9m) $5.1m ($3.0m)
Foreign Currency Transaction Gain (Loss), before Tax ($1.3m)
Foreign Currency Transaction Gain (Loss), Unrealized ($3.8m)
Gain (Loss) on Investments $41.2m
Gain (Loss) on Sale of Derivatives $9.1m
Goodwill $634k $0 $0
Interest Received Classified As Operating Activities $4k $803k $5.0m
Investment Income, Interest $7.5m
Nonoperating Income (Expense) $76.2m
Payments Of Lease Liabilities Classified As Financing Activities $6k $318k $497k
Proceeds From Borrowings Classified As Financing Activities $65.2m $0 $0
Proceeds From Issuing Shares $0 $783.1m
Realized Investment Gains (Losses) ($4.2m)
Repayments Of Borrowings Classified As Financing Activities $12.1m $9.4m $0
Unrealized Gain (Loss) on Derivatives $27.3m
Unrealized Gain (Loss) on Investments $77.5m
Receipts from revenue $2.2m $7.9m $59.0m $78.4m $187.0m
Receipts from other income $0 $3.1m $438k
Payments for electricity, suppliers and employees ($3.2m) ($6.4m) ($32.2m) ($72.2m) ($139.5m)
Interest received $3k $6k $4k $803k $5.0m
Payments for mining hardware prepayments $0 ($73.8m) ($210.6m) $0 ($338.1m)
Payments for prepayments and other assets ($149k) ($250k) ($22.0m) ($7.4m) ($18.6m)
Repayments/(advancement) of loan proceeds $0 ($1.9m) $2.3m $0
Deconsolidation of Non-Recourse SPVs $0 $0 ($1.2m) $0
Proceeds from release of deposits $0 $0 $18.4m $0
Proceeds from hybrid financial instruments $4.2m $105.7m $107.8m $0 $0
Capital raise costs ($290k) $0 ($4.2m) ($1.0m) ($946k)
Proceeds from mining hardware finance $0 $17.1m $65.2m $0 $0
Repayment of borrowings $0 ($2.1m) ($12.1m) ($9.4m) $0
Proceeds from Initial Public Offering (net of underwriting fees) $0 $0 $215.3m $0 $0
Proceeds from loan funded shares $0 $0 $503k
Payment of borrowing transaction costs $0 ($2.6m) $0 ($250k) $0
Share issuances $2.7m $0 $0 $39.3m $783.1m
Repayment of lease liabilities $0 ($34k) ($6k) ($318k) ($497k)
Beginning Cash Position $39.0m $110.0m $68.9m $404.6m
Cash Flow From Continuing Financing Activities $372.0m $28.6m $782.6m $1.3b
Cash Flow From Continuing Investing Activities ($259.1m) ($71.5m) ($498.5m) ($1.4b)
Change In Account Payable ($2.1m) $10.1m $16.7m
Change In Income Tax Payable $2.2m $1.4m $4.9m
Change In Other Current Assets $0 $0 $6.5m
Change In Other Current Liabilities ($1.5m) $25k $2.6m
Change In Other Working Capital $2.4m $4.8m $2.6m ($1.7m)
Change In Payable $6.5m $134k $11.4m $21.6m
Change In Payables And Accrued Expense $6.5m $134k $11.4m $21.6m
Change In Prepaid Assets ($4.6m) ($6.6m) $2.9m ($22.2m)
Change In Receivables ($72k) $17.6m ($5.6m) ($12.2m)
Change In Tax Payable $2.2m $1.4m $4.9m
Change In Working Capital $4.2m $9.7m $11.4m ($5.4m)
Changes In Cash $75.5m ($37.2m) $336.4m $160.1m
Classesof Cash Payments ($32.2m) ($72.2m) ($139.5m)
End Cash Position $110.0m $68.9m $404.6m $564.5m
Financing Cash Flow $372.0m $28.6m $782.6m $1.3b
Free Cash Flow ($331.7m) ($110.3m) ($427.7m) ($1.1b)
Gain Loss On Investment Securities $390.7m ($4.1m) $4.2m
Gain Loss On Sale Of Business $0 ($3.3m) $0 $0
Gain Loss On Sale Of PPE ($12k) $6.6m ($43k) ($4.0m)
Interest Received Direct $4k $803k $5.0m
Investing Cash Flow ($259.1m) ($71.5m) ($498.5m) ($1.4b)
Issuance Of Capital Stock $215.3m $39.3m $783.6m $602.7m
Net Business Purchase And Sale $0 ($1.2m) $0 $0
Net Foreign Currency Exchange Gain Loss ($8.9m) $5.2m ($3.5m) $3.8m
Net Intangibles Purchase And Sale $59.0m $78.4m $183.6m
Net PPE Purchase And Sale ($294.2m) ($83.6m) ($479.9m) ($1.4b)
Operating Gains Losses $381.8m $8.6m ($7.7m) ($5.1m)
Other Non Cash Items ($25.6m) $9.1m ($108k) $13.8m
Paymentsto Suppliersfor Goodsand Services ($32.2m) ($72.2m)
Purchase Of Business $0 ($1.2m) $0 $0
Purchase Of PPE ($294.2m) ($116.1m) ($479.9m) ($1.4b)
Receiptsfrom Customers $0 $78.4m $187.0m
Sale Of Intangibles $59.0m $78.4m $183.6m
Sale Of PPE $40k $32.5m $43k $11.2m
Stock Based Compensation $13.9m $14.4m $23.6m $42.6m
Unrealized Gain Loss On Investment Securities $0 $0 $3.4m ($77.5m)
Profit or Loss ($419.8m) ($171.9m) ($29.0m)
Net Cash Provided by (Used in) Operating Activities ($987k) $1.8m $21.6m $6.0m $52.7m $245.9m
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment ($294.2m) ($116.1m) ($479.9m) $573.5m
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities $0 $2k $40k $32.5m $43k
Net Investment Purchase And Sale $0 $18.4m $0 $470k
Sale Of Investment $0 $18.4m $0 $470k
Net Other Investing Changes ($23.9m) ($5.1m) ($18.6m) ($19.5m)
Net Cash Provided by (Used in) Investing Activities ($4.2m) ($81.4m) ($318.1m) ($71.5m) ($498.5m) ($1.4b)
Cash flows from financing activities:
Issuance Of Debt $65.2m $0 $0 $701.2m
Long Term Debt Issuance $65.2m $0 $0 $701.2m
Net Issuance Payments Of Debt $53.1m ($9.4m) $0 $701.2m
Net Long Term Debt Issuance $53.1m ($9.4m) $0 $701.2m
Repayments of Long-term Debt $0
Long Term Debt Payments ($12.1m) ($9.4m) $0 $0
Repayment Of Debt ($12.1m) ($9.4m) $0 $0
Common Stock Issuance $215.3m $39.3m $783.6m $602.7m
Net Common Stock Issuance $215.3m $39.3m $783.6m $602.7m
Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners $0 $0 $0
Net Other Financing Charges $103.6m ($1.3m) ($946k) ($9.2m)
Net cash from financing activities $6.7m $118.0m $372.0m $28.2m $782.1m
Net Cash Provided by (Used in) Financing Activities $1.3b
Effects of exchange rate changes on cash and cash equivalents $358k ($1.4m) ($4.5m) ($3.9m) ($672k)
Effect Of Exchange Rate Changes ($4.5m) ($3.9m) ($672k) ($209k)
Net increase/(decrease) in cash and cash equivalents $1.5m $38.4m $75.5m ($37.2m) $336.4m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $564.5m
Cash and cash equivalents at the beginning of the financial year $2.0m $39.0m $110.0m $68.9m $404.6m
Supplemental disclosure of cash flow information:
Change In Cash Supplemental As Reported $75.5m ($37.2m) $336.4m $160.1m
Interest Paid, Excluding Capitalized Interest, Operating Activities $0 ($333k) ($5.3m) ($4.1m) ($213k) $7.6m
Interest Paid Classified As Operating Activities $0 ($333k) $5.3m $4.1m $213k
Income Taxes Paid, Net $0

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