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Cash flow statement, September 1 - August 31
  Chr. Hansen Group
Note DKKm   2004/05   2003/04  
Operating profit 307 320
A Adjustments 287 312
B Change in working capital 57 (61)
Interest income and other financial income received 39 10
Interest expenses and other financial expenses paid (128) (129)
Income taxes paid (115) (117)
Extraordinary items paid (40) -
Cash flow from operating activities 407   335  
C Acquisitions of companies and operations (129) -
Additions, intangible assets (22) (15)
Additions, property, plant and equipment (284) (362)
D Divestment of business 6,352 -
Sale of intangible assets and property, plant and equipment 22 31
Change in other long-term financial assets (1) (3)
Cash flow from investing activities 5,938   (349)  
Free cash flow 6,345   (14)  
Dividend paid to Chr. Hansen Holding A/S’ shareholders (20) (20)
Dividend paid to minority interests (26) (30)
Change in financial liabilities (882) 12
Cash flow from financing activities (928)   (38)  
Net cash flow for the year 5,417   (52)  
Cash and cash equivalents at September 1 123 175
Unrealized gain on foreign currency carried as cash and cash equivalents  - -
Net cash flow for the year 5,417 (52)
Cash and cash equivalents at August 31 5,540   123  
DKKm     2004/05   2003/04  
A Adjustments
Depreciation, amortization and write-downs 275 310
Change in provisions 12 2
Total 287   312  
B Change in working capital
Inventories (45) (35)
Receivables (14) (69)
Trade payables 32 31
Other payables 84 12
Total 57   (61)  
C Acquisitions of companies and operations
Property, plant and equipment 76 -
Long-term financial assets 7 -
Inventories 17 -
Receivables 21 -
Cash and cash equivalents 49 -
Long-term debt (30) -
Short-term debt (43)   -  
Net assets acquired 97 -
Goodwill 81 -
Adjustment of cash and cash equivalents (49) -
Total 129   -  
D Divestment of business
Intangible assets 897 -
Property, plant and equipment 1,775 -
Long-term financial assets 36 -
Inventories 710 -
Receivables 678 -
Cash and cash equivalents 179 -
Long-term debt (1,204) -
Short-term debt (888)   -  
Net assets divested 2,183 -
Gain before provisions etc. 4,348 -
Adjustment of cash and cash equivalents (179) -
Total 6,352   -  
The cash flow statement has been adjusted to the effect that exchange rate adjustments in foreign subsidiaries are not included in the statement. As a result, the individual figures in the cash flow statement cannot be obtained directly from the income statement and balance sheet.