BERA HOLDİNG A.Ş. — Interim / Quarterly Report 2021

May 25, 2021

BERA HOLDİNG A.Ş.

CONSOLIDATED STATEMENTS OF CASH FLOW FOR THE PERIODS ENDED 31.03.2021 AND 31.03.2020

(Amounts expressed in TL unless otherwise stated)

		Reviewed	Reviewed
	Notes	01.01.-31.03.2021	01.01.-31.03.2020
A. CASH FLOWS FROM BUSINESS OPERATIONS		149.097.765	2.308.129
Profit/Loss for the Period		98.603.530	38.847.514
Adjustments Related to Net Period Profit Reconciliation		34.710.326	26.253.826
Adjustments for Depreciation and Amortization Expense	14, 17	24.475.339	22.504.984
Adjustments (Reverse) for Impairments		3.746.548	3.595.528
- Adjustments (Reverse) for Impairment of Receivables	7	3.611.175	3.523.057
- Adjustments to Inventory Impairment (Cancellation)	10	135.373	72.471
Adjustments for Provisions		6.488.439	153.314
- Adjustments for Severance Indemnities	27	8.493.317	967.469
- Adjustments (Reverse) for Other Provisions	25	(2.004.878)	(814.155)
Changes in Working Capital		52.227.504	(44.443.968)
Increase/decrease in Trade Receivables		(136.572.744)	(140.333.169)
Decrease / (Increase) in Trade Receivables from Third Parties	7	(136.572.744)	(140.333.169)
Adjustments for Decrease / (Increase) in Other Receivables Related to Operations		74.212.450	(2.507.059)
Decrease / (Increase) in Other Receivables Related to Operations from Related Parties	6	(69.930)	(40.858)
Decrease / (Increase) in Other Receivables Related to Operations from Third Parties	9	74.282.380	(2.466.201)
Adjustments for Decrease / (Increase) in Inventories	10	339.249	(18.137.950)
Decrease / (Increase in Biological Assets	11	2.187.321	(206.450)
Decrease / (Increase) in Prepaid Expenses	12	(19.208.906)	1.554.105
Adjustments for Increase / (Decrease) in Trade Payables		76.980.867	4.722.474
Increase / (Decrease) in Trade Payables to Third Parties	7	76.980.867	4.722.474
Increase / (Decrease) in Employment Termination Benefits	27	7.703.555	(10.073.189)
Adjustments for Increase / (Decrease) in Other Payables Related to Operations		2.456.007	800.753
Increase / (Decrease) of Other Payables Related to Operation from Related Parties	6	--	122.415
Increase/ (Decrease) in Other Payables Related to Operation from Third Parties	9	2.456.007	678.338
Increase/ (Decrease) in Deferred Incomes	12	(2.868.827)	(41.157)
Adjustments for Other Increases/ (Decreases) Related to Working Capital		46.998.532	119.777.674
Increase / Decrease in Other Liabilities Related to Operations	29	1.716.371	(973.982)
Increase / Decrease in Other Liabilities Related to Operations	29	45.282.161	120.751.656
Cash Flows From Operations		185.541.360	20.657.372
Tax Refunds / (Payments)	40	(36.443.595)	(18.349.243)
B. CASH FLOWS FROM INVESTING ACTIVITIES		(29.003.121)	(4.787.540)
Cash Inflows/ Outflows for the Acquisition of Shares or Debt Instruments of Other Businesses or Funds	47	(6.163.277)	(1.511.166)
Cash Inflows / Outflows arising from the Purchase and Sale of Tangible and Intangible Assets	14, 17	(22.839.844)	(3.276.374)
C. CASH FLOWS FROM FINANCING ACTIVITIES		(100.860.732)	40.100.220
Cash Inflows / Outflows resulting from the Sale of The Business's Shares and Other Equity- Based Instruments	30	67.060	(366.905)
Cash Inflows from Borrowing and Cash Outflows from Debt Payments	47	(100.927.792)	40.467.125
NET INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS BEFORE FOREIGN CURRENCY TRANSLATION DIFFERENCES		19.233.912	37.620.809
D. FOREIGN CURRENCY DIFFERENCES ON CASH AND CASH EQUIVALENTS NET	30	14.073.447	16.050.886
NET INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS		33.307.359	53.671.695
E. CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	53	362.039.933	195.384.504
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	53	395.347.292	249.056.199