Nayax Ltd.

Annual Trend FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Depreciation and amortization $5.9m $7.2m $9.0m $12.5m $21.4m $25.5m
Deferred taxes ($230k) $25k ($181k) ($294k) ($1.4m) ($5.4m)
Expenses in respect of share-based compensation $3.0m $8.8m $8.7m $6.0m $7.2m $7.3m
Share of loss of equity method investee $0 $538k $1.8m $1.6m $1.3m $226k
Total changes in operating asset and liability items $389k ($5.2m) ($14.0m) $4.0m $10.5m ($12.6m)
Net profit (loss) for the period ($6.1m) ($24.8m) ($37.5m) ($15.9m) ($5.6m) $35.5m
Adjustments required to reflect the cash flow from operating activities (see Appendix A) $12.6m $12.0m $10.0m $24.7m $48.5m $4.8m
Capitalized development costs ($5.7m) ($6.1m) ($13.7m) ($15.9m) ($21.9m) ($22.8m)
Acquisition of property and equipment ($2.1m) ($2.6m) ($1.5m) ($611k) ($3.1m) ($5.3m)
Loans granted to related companies and others ($141k) $0 $0 ($1.4m) ($559k) ($9.4m)
Decrease (Increase) in bank deposits ($411k) ($352k) ($480k) ($2.2m) ($8.0m) $11.1m
Interest received $14k $2k $76k $1.7m $3.1m $6.0m
Investments in financial assets and other asset $0 ($446k) ($6.9m) ($195k) ($283k) ($6.4m)
Proceeds from sub-lessee $302k $158k $0 $155k $243k $22k
Payments for acquisitions of subsidiaries, net of cash acquired ($686k) $418k $440k ($18.3m) ($14.9m) ($39.9m)
Payment of deferred consideration and contingent liability due consideration of subsidiary acquisition ($580k) ($7.3m) ($4.5m) $0 ($555k) ($12.1m)
Issuance of ordinary shares $0 $0 $62.7m $0
Proceeds from issue of debentures and warrants, net $0 $0 $306.8m
Changes in short-term bank credit and short term loan $3.0m ($11.4m) $5.9m $39.1m ($23.3m) ($26.0m)
Receipt of long-term bank loans $4.7m $0 $0 ($998k) $22.8m $0
Repayment of long-term bank loans ($1.0m) ($2.0m) ($2.3m) ($998k) ($3.2m) ($8.7m)
Repayment of long-term loans from others ($920k) ($2.2m) ($2.6m) ($3.6m) ($3.8m) $0
Repayment of other long-term liabilities ($280k) ($295k) ($288k) ($249k) ($1.1m) ($1.0m)
Employee options exercised $0 $718k $1.2m $2.2m $4.0m $4.9m
Principal lease payments ($1.2m) ($1.4m) ($1.9m) ($2.2m) ($2.7m) ($3.0m)
Post-employment benefit obligations, net $106k $139k ($107k) $25k ($17k) ($68k)
Finance expenses, net $3.4m $269k $4.5m $750k $6.6m $1.8m
Expenses in respect of long-term employee benefits $5k $193k $245k $237k $634k $0
Income from gaining control in subsidiary $0 $0 ($12.2m)
Long-term deferred income $0 ($26k) ($104k) ($85k) $2.4m $218k
Increase in receivables from processing activity $5.0m ($5.4m) ($11.0m) ($17.9m) ($1.8m) ($2.8m)
Increase in trade receivables ($3.9m) ($5.1m) ($8.3m) ($12.5m) ($10.7m) ($31.7m)
Increase in other current assets ($389k) ($1.4m) ($936k) ($1.1m) ($892k) ($6.7m)
Decrease (Increase) in inventory ($511k) ($2.6m) ($12.6m) $3.2m $2.1m ($5.0m)
Increase in payables in respect of processing activity $7.2m $13.8m $20.5m $41.2m $26.4m $49.8m
Increase in trade payables $3.2m ($3.8m) $4.5m $1.2m $3.4m $4.0m
Increase in other payables $1.8m $4.8m $4.2m $5.5m $2.5m $11.4m
Purchase of property and equipment on credit $575k $118k $215k $97k $152k $197k
Recognition of right-of-use assets through lease liabilities $1.2m $1.4m $2.0m $338k $1.7m $4.9m
Recognition of Sub lease asset $0 $0 $455k $0 $0
Share based payments costs attributed to development activities, capitalized as intangible assets $883k $649k $909k $825k $718k $855k
Total adjustments $12.2m $17.2m $24.0m $20.7m $38.0m $17.4m
Net cash provided by operating activities $6.5m ($12.8m) ($27.5m) $8.8m $42.9m $40.3m
Net cash used in investing activities ($8.6m) ($22.6m) ($26.5m) ($36.8m) ($45.9m) ($78.7m)
Net cash provided by financing activities $6.0m $114.1m $6.2m $31.6m $50.8m $265.8m
Increase in cash and cash equivalents $4.0m $78.7m ($47.9m) $3.5m $47.8m $227.4m
Increase in restricted cash transferable to customers for processing activity ($11.9m) ($5.5m) ($10.4m) ($15.7m) ($10.4m) ($31.6m)
Balance of cash and cash equivalents at beginning of year $8.2m $87.3m $33.9m $38.4m $83.1m $319.5m
Gains (losses) from exchange differences on cash and cash equivalents ($222k) $626k ($6.2m) $906k ($2.7m) $11.2m
Gains (losses) from translation of cash and cash equivalents of foreign operation $43k ($184k) $622k $82k ($408k) ($2.2m)
Interest paid ($1.1m) ($630k) ($504k) ($2.7m) ($4.5m) ($7.2m)