pone1808 - Ponsse

28.10.2008CONSOLIDATED CASH FLOW STATEMENT (EUR 1,000)IFRS IFRS IFRS1-9/08 1-9/07 1-12/07BUSINESS OPERATIONS:Profit for the period 10,680 17,269 26,477Adjustments:Financial income and expenses 2,078 860 1,698Share of the result of associated companies-51 -981 -1,002Depreciation and amortisation 3,700 3,164 4 270Income taxes 6,271 7,022 9 897Other adjustments -1,686 -55 -717Cash flow before change in workingcapital20 991 27,279 40,623Change in working capital:Change in currentnon-interest-bearing receivables-904 -6,633 -13,091Change in inventories -36,489 -9,108 -7,020Change in currentnon-interest-bearing creditors 2,746 9,816 8,220Change in provisions for liabilities955 574 824and chargesInterest received 113 126 298Interest paid -1,596 -1,136 -1,463Other financial items -327 72 -505Income taxes paid -6,601 -6,465 -8,886NET CASH FLOW FROM BUSINESSOPERATIONS (A)-21,114 14,525 19,001INVESTMENTSInvestments in tangible and intangible -6,475 -4,301 -6,565assetsInvestments in other assets 0 0 0Repayment of loan receivables 27 13 -14Dividends received 0 3 178CASH OUTFLOW FROM INVESTINGACTIVITIES (B)-6,448 -4,286 -6,401FINANCINGWithdrawal/Repayment ofcurrent loans 15,743 1,360 8,855Change in currentinterest-bearing liabilities -13 26 -93Withdrawal/Repayment ofnon-current loans 17,988 -279 -5,735Payment of finance lease liabilities -424 -497 -116Change in non-current receivables -6 44 -239Dividends paid -13,976 -11,200 -11,200NET CASH OUTFLOW FROM FINANC-ING (C)19,312 -10,545 -8,529Change in liquid assets(A+B+C)-8,249 -306 4,071Ponsse Oyj. 74200 Vieremä, Finland, Phone +358 20 768 800, Fax +358 20 768 8690, www.ponsse.comBusiness ID: 0934209-0, Registered Office: Vieremä, Finland6(6)