L ( period length )
for the three months
for the three months
for the three months
for the nine months
for the nine months
for the nine months
Y ( year )
2024
2023
yoy, %
2024
2023
cash flows from operating activities
profit/-loss before income tax
29
-21 635
depreciation and amortization of
11460
7 594
51%
30 304
19 963
finance expense/-income net
5885
8 366
-30%
30 084
-735
n/a
foreign currency exchange
-376
-204
84%
-201
2 106
n/a
-gain/loss net loss on disposal and
impairment of non-current
37
164
-77%
227
130
share of profit of an associate
-108
-60
80%
-289
-320
expected credit losses on
1215
232
424%
3 553
539
fintech financial assets share-based compensation
expense on the equity-settled
2478
1 772
40%
6 916
5 855
movements in working capital
71155
32 241
121%
129 329
42 585
changes in inventories
-3762
-2 465
53%
860
-1 915
n/a
changes in accounts receivable
-2669
-1 130
136%
-5 059
315
n/a
changes in loans to customers
-13050
-11 432
14%
-26 800
-28 392
changes in other financial and
-6170
-6 258
-1%
-16 002
-3 160
non-financial assets changes in accounts payable
liabilities to marketplace sellers
25509
29 528
-14%
42 744
44 281
changes in fintech customer
deposits and other financial
71125
23 097
208%
131 932
30 555
changes in liability for cash172
901
-81%
1 654
901
settled share-based awards
cash generated from
91775
28 470
222%
160 788
46 813
interest paid
-14205
-4 343
227%
-34 548
-10 615
income tax paid
-778
-506
54%
-2 289
-1 722
cash settlement of vested
-1520
—
n/a
-5 310
-1 820
net cash from operating
75272
23 621
219%
118 641
32 656
certain amounts have been reclassified to comply with the presentation adopted in the current period please
refer to “presentation of financial and other information – changes in presentation and reclassifications” for
ozon holdings plc interim condensed consolidated statement of cash flows -unaudited continued
for the three months
for the nine months
-million rub
ended september 30
ended september 30
2024
2 023
yoy %
2 024
2 023
cash flows from investing activities
purchase of property plant and
-14605
-8 878
65%
-43 199
-20 059
proceeds from disposal of
23
103
-78%
83
293
property plant and equipment
purchase of intangible assets
-43
-82
-48%
-259
-178
advances on lease contracts not
-1463
-202
624%
-3 575
-1 625
dividends received from an
44
70
-37%
184
235
interest received
1997
1 333
50%
7 590
2 501
issuance of loans to employees
-427
-187
128%
-1 043
-686
repayment of employee loans
55
42
31%
239
180
payments related to foreign
-105
—
n/a
-105
—
n/a
currency forward contracts
net cash used in investing
-14524
-7 801
86%
-40 085
-19 339
activities cash flows from financing activities
proceeds from borrowings net
6000
2 000
200%
17 500
24 400
of transaction costs net proceeds from/-settlement
of liabilities to marketplace
1759
1 251
41%
-193
1 419
sellers and customers with extended payment terms
payments related to bond
-10
-446
-98%
-110
-36 111
repayment of borrowings
-172
-249
-31%
-24 040
-744
payment of principal portion of
-3769
-2 343
61%
-10 948
-6 891
net cash generated from/
3808
213
1688%
-17 791
-17 927
-used in financing activities
net increase/-decrease in
64556
16 033
303%
60 765
-4 610
n/a
cash and cash equivalents
cash and cash equivalents at
164734
74 640
121%
169 814
90 469
the beginning of the period effects of exchange rate
changes on the balance of cash
1213
2 066
-41%
-1 021
6 760
n/a
held in foreign currencies effects of change in expected
credit loss of cash and cash
18
-6
cash and cash equivalents at
230521
92 733
149%
230 521
92 733
