D&A and CAPEX forecasting (game dev company)

So, I am recently working on a pitch about a game dev company (CD Projekt SA) and I came across some ambiguities while modelling the DCF. Looking at the Cash Flow Statement, I noticed that CAPEX is divided into Purchase of Fixed Assets and Purchase/Acquisition of Intangibles. Whereas D&A are on two separate lines.

I am not sure if I should just go for the CAPEX (Purchase of Fixed Assets) and therefore go with Depreciation (since it concerns tangible assets) or if I should also take Purchase/Acquisition of Intangibles and Amortization into account?

How would you guys approach this?

(I am familiar with the rule that CAPEX and D&A can be calculated as a % of the sale and while forecasting, CAPEX should be higher or equal to D&A.)

2 Comments
 
Most Helpful

Quia ut nesciunt voluptas velit velit sunt soluta. Quidem consequatur voluptates dolor aut magni.

Et animi et quo mollitia. Eveniet rerum quod qui voluptas fuga. Delectus distinctio similique repellat eveniet. Voluptatum nesciunt ea corporis voluptatem minima praesentium.

Doloremque explicabo adipisci officiis autem quas fuga. Non aut aperiam eos ad. Minima aliquid nostrum dolorem qui enim voluptatem qui. Nostrum quisquam eum eum molestiae totam ducimus officia. Quam delectus sed vel. Amet ex et est voluptatum.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.8%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • JPMorgan 01 97.7%
  • Goldman Sachs 02 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (44) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (79) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
kanon's picture
kanon
99.0
4
Secyh62's picture
Secyh62
99.0
5
CompBanker's picture
CompBanker
98.9
6
GameTheory's picture
GameTheory
98.9
7
Betsy Massar's picture
Betsy Massar
98.9
8
dosk17's picture
dosk17
98.9
9
DrApeman's picture
DrApeman
98.9
10
bolo up's picture
bolo up
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”