SAP SE

XTRA-SAP

Operating Activities	Jun '25	Dec '24	Jun '24	Dec '23	Jun '23	Dec '22
Net Income	3,545	3,056	94	2,074	3,890	873
Profit After Tax
Depreciation & Amortization	668	654	626	659	714	795
Depreciation and Amortization
Share-Based Compensation Expense	571	601	502	659	470	665
Share-Based Payment Expenses
Share-Based Payments
Share-Based Payments
Share-Based Payments
Share-Based Payments
Other Adjustments	346	-126	-782	688	-2,926	1,893
Income Tax Expense
Financial Income, Net
Change in Sales and Bad Debt Allowances on Trade Receivables
Other Adjustments for Non-Cash Items
Income Taxes Paid, Net of Refunds
Interest Received
Interest Paid
Profit After Tax from Discontinued Operations
Changes in Trade Receivables	103	-619	372	-789	396	-669
Change in Trade and Other Receivables
Changes in Other Operating Activities	1,124	-2,737	3,577	-237	613	-649
Change in Other Assets
Change in Trade Payables, Provisions, and Other Liabilities
Change in Contract Liabilities/Deferred Income
Cash from Operating Activities	6,357	832	4,388	3,092	3,240	2,895
Net Cash Flows from Operating Activities

Investing Activities	Jun '25	Dec '24	Jun '24	Dec '23	Jun '23	Dec '22
Capital Expenditure	-358	-432	-365	-372	-413	-469
Purchase of Intangible Assets and Property, Plant, and Equipment
Proceeds from Sale of Property, Plant & Equipment	78	67	55	56	43	49
Proceeds from Sales of Intangible Assets or Property, Plant, and Equipment
Purchases of Investments	-3,386	1,586	-7,987	-3,346	-220	-64
Purchase of Equity or Debt Instruments of Other Entities
Proceeds from Sale of Investments	2,812	163	7,370	185	722	185
Proceeds from Sales of Equity or Debt Instruments of Other Entities
Payments for Business Acquisitions	-5	-1,095	-19	-1,168	—	-15
Cash Flows for Business Combinations, Net of Cash and Cash Equivalents Acquired
Proceeds from Business Divestments	—	—	—	—	-91	289
Proceeds from Sales of Subsidiaries or Other Businesses
Cash Receipts from Derivative Financial Instruments Related to Business Combinations
Total Cash Flows for Business Combinations, Net of Cash and Cash Equivalents Acquired
Cash Flows from Derivative Financial Instruments Related to the Sale of Subsidiaries or Businesses
Other Investing Activities	187	-287	287	—	—	—
Cash Flows from Advances (Supply Chain Financing)
Interest Received
Cash from Investing Activities	-673	4	-660	-5,458	6,364	-41
Net Cash Flows from Investing Activities

Financing Activities	Jun '25	Dec '24	Jun '24	Dec '23	Jun '23	Dec '22
Issuance of Long-Term Debt	2	2,766	1	13	—	120
Proceeds from Borrowings
Total Cash Flows from Proceeds from Borrowings
Repayments of Long-Term Debt	-1,988	-1,333	-162	-2,501	-1,912	-702
Repayments of Borrowings
Payments of Lease Liabilities
Net Issuance / (Repayments) of Long-Term Debt	-1,986	1,433	-161	-2,488	-1,912	-582
Issuance of Common Shares	—	—	—	—	—	—
Proceeds from Reissuance of Treasury Shares
Proceeds from Changes in Ownership Interests in Subsidiaries That Do Not Result in the Loss of Control
Repurchases of Common Shares	-1,633	-1,131	-975	-949	—	-500
Purchase of Treasury Shares
Payments for Taxes Related to Net Share Settlement of Equity Awards
Net Issuance / (Repurchases) of Common Shares	-1,633	-1,131	-975	-949	—	-500
Common Share Dividends Paid	-2,743	—	-2,565	—	-2,395	—
Dividends Paid
Other Financing Activities	-379	372	-384	-38	25	-9
Dividends Paid on Non-Controlling Interests
Cash Flows with Funders (Supply Chain Financing)
Transactions with Non-Controlling Interests
Transactions with Non-Controlling Interests
Interest Paid
Cash from Financing Activities	-6,742	674	-4,086	-3,475	-4,259	-1,146
Net Cash Flows from Financing Activities