Financial Data

View the charts online using the navigation above or download all data using the button below.


This page is best viewed using a desktop computer or tablet.

✓ Audited

Consolidated Statements of Cash Flows of SAP Group for the Years Ended December 31

 

 

€ millionsNotes202520242023
Profit (loss) after tax17,3263,1505,964
Adjustments to reconcile profit (loss) after tax to net cash flows from operating activities:
(Profit) loss after tax from discontinued operations00−2,363
Depreciation and amortization(D.2)–(D.4)1,3111,2801,373
Share-based payment expense(B.3)1,6952,3852,220
Income tax expense(C.5)2,9441,6141,741
Financial income, net(C.4)−534−398456
Increase/decrease in allowances on trade receivables1130−10
Other adjustments for non-cash items9411023
Increase/decrease in trade and other receivables−388−247−393
Increase/decrease in other assets−1,315−632−700
Increase/decrease in trade payables, provisions, and other liabilities−308603633
Increase/decrease in contract liabilities1,336869443
Share-based payments(B.3)−817−1,282−1,091
Income taxes paid, net of refunds2−2,198−2,277−2,161
Net cash flows from operating activities – continuing operations9,1565,2076,134
Net cash flows from operating activities – discontinued operations(D.1)00113
Net cash flows from operating activities19,1565,2076,246
Business combinations, net of cash and cash equivalents acquired−702−1,114−1,168
Cash flows from derivative financial instruments related to the sale of subsidiaries or businesses00−91
Purchase of intangible assets and property, plant, and equipment−739−797−785
Proceeds from sales of intangible assets and property, plant, and equipment12112299
Purchase of equity or debt instruments of other entities−5,845−6,401−3,566
Proceeds from sales of equity or debt instruments of other entities5,7797,533907
Interest received420563469
Net cash flows from investing activities – continuing operations−965−93−4,134
Net cash flows from investing activities – discontinued operations(D.1)005,523
Net cash flows from investing activities1−965−931,389
Dividends paid(E.2)−2,743−2,565−2,395
Dividends paid on non-controlling interests−2−1−13
Purchase of treasury shares(E.2)−1,937−2,106−949
Proceeds from borrowings(E.3)22,76713
Repayments of borrowings(E.3)−3,191−1,185−4,081
Payments of lease liabilities−299−310−332
Transactions with non-controlling interests(E.2)0−110
Interest paid−574−550−393
Net cash flows from financing activities – continuing operations−8,745−3,961−8,151
Net cash flows from financing activities – discontinued operations(D.1)0020
Net cash flows from financing activities1−8,745−3,961−8,131
Effect of foreign currency rates on cash and cash equivalents−836333−388
Net increase/decrease in cash and cash equivalents−1,3901,485−883
Cash and cash equivalents at the beginning of the period(E.3)9,6098,1249,008
Cash and cash equivalents at the end of the period(E.3)8,2209,6098,124

1 from continuing and discontinued operations

2 Total income taxes paid, net of refunds 2023: –€2,973 million, thereof contained in the line item "Net cash flows from investing activities – discontinued operations": –€815 million.

3 As of January 2025, SAP no longer classifies interest paid and interest received as a part of cash flows from operating activities. The presentation for prior periods was amended accordingly.

 

1/2

twitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixeltwitter pixel