2023 SIMON® Annual Report

Simon Property Group, Inc. Consolidated Statements of Cash Flows (Dollars in thousands)

For the Year Ended December 31,

2023

2022

2021

CASH FLOWS FROM OPERATING ACTIVITIES: Consolidated Net Income ......................................... $ Adjustments to reconcile consolidated net income to net cash provided by operating activities Depreciationandamortization...................................... Lossondebtextinguishment....................................... Loss (gain) on acquisition of controlling interests, sale or disposal of, or recovery on, assets and interests in unconsolidated entities and impairment, net . . . . . . . Gain on disposal, exchange, or revaluation of equity interests, net . . . . . . . . . . . . Unrealized (gains) losses in fair value of publicly traded equity instruments and derivativeinstrument,net........................................ Straight-lineleaseloss........................................... Incomefromunconsolidatedentities ................................. Distributions of income from unconsolidated entities . . . . . . . . . . . . . . . . . . . . . . Changes in assets and liabilities Tenant receivables and accrued revenue, net. . . . . . . . . . . . . . . . . . . . . . . . . . . Deferredcostsandotherassets .................................... Accounts payable, accrued expenses, intangibles, deferred revenues and other . . Net cash provided by operating activities ......................... CASH FLOWS FROM INVESTING ACTIVITIES: Acquisitions................................................... Fundingofloanstorelatedparties................................... Repaymentsofloanstorelatedparties ............................... Capitalexpenditures,net ......................................... Cash impact from the consolidation of properties . . . . . . . . . . . . . . . . . . . . . . . . Netproceedsfromsaleofassets.................................... Investmentsinunconsolidatedentities................................ Purchaseofshort-terminvestments.................................. Purchaseofequityinstruments..................................... Proceeds from sales of equity instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insurance proceeds for property restoration . . . . . . . . . . . . . . . . . . . . . . . . . . . . Distributions of capital from unconsolidated entities and other . . . . . . . . . . . . . . . Net cash used in investing activities ............................. CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from sales of common stock and other, net of transaction costs. . . . . . . Purchase of shares related to stock grant recipients' tax withholdings . . . . . . . . . . Redemptionoflimitedpartnerunits.................................. Purchaseoftreasurystock........................................ Preferredunitredemptions........................................ Proceeds from the special purpose acquisition company IPO, net of transaction costs ...................................................... Proceeds from (establishment of) trust account for special purpose acquisition company ................................................... Liquidation of special purpose acquisition company. . . . . . . . . . . . . . . . . . . . . . . Distributions to noncontrolling interest holders in properties . . . . . . . . . . . . . . . . . Contributions from noncontrolling interest holders in properties . . . . . . . . . . . . . . Preferred distributions of the Operating Partnership . . . . . . . . . . . . . . . . . . . . . . Distributions to stockholders and preferred dividends . . . . . . . . . . . . . . . . . . . . . Distributionstolimitedpartners..................................... Cashpaidtoextinguishdebt....................................... Proceeds from issuance of debt, net of transaction costs . . . . . . . . . . . . . . . . . . . Repaymentsofdebt............................................. Net cash used in financing activities ............................. INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS .................. CASH AND CASH EQUIVALENTS, beginning of period ....................... CASH AND CASH EQUIVALENTS, end of period ............................ $

2,617,018 $

2,452,385 $

2,568,707

1,333,584

1,292,113

1,325,895

51,841

3,056

(5,647)

(206,855) (178,672)

(362,019)

(121,177)

(11,892)

61,204 25,234

8,095 22,619

9,866

(375,663) 458,709 (11,802) 24,423 245,513 3,930,793 (65,829) (15,250) 16,188 (793,283)

(647,977) 561,583

(782,837) 436,881 265,352 (77,592) 203,968 3,637,402

63,350

(104,567) 190,103 3,766,604

(203,364) (132,857)

(257,080) (15,848)

82,371

14,027

(650,024)

(527,935)

— —

20,988 59,658

5,595 3,000

(83,961)

(235,792)

(56,901)

(1,000,000) (31,742) 304,129

(66,140) 26,086

(33,605) 65,504

7,427

7,200

299,140

472,510 (626,564)

243,279 (552,764)

(1,363,181)

(328) (5,795) (13,524) (140,593) (2,500)

(328)

(328)

(6,788) (1,852)

(2,318) (2,220)

(180,387)

— —

338,121

— —

345,000 (345,000) (27,741) 29,681 (1,915) (2,264,007) (326,550) 3,449,403 (3,721,864) (3,052,348) —

(345,000)

(41,956) 9,813 (1,900)

(5,024) 20,902 (1,915)

(2,439,233) (355,548) 3,629,840 (2,658,525) (2,020,249) —

(2,351,764) (337,021) 9,251,217 (10,076,809) (3,562,315) (50,156) (477,677) 1,011,613

547,363 621,628

87,692 533,936

1,168,991 $

621,628 $

533,936

The accompanying notes are an integral part of these statements.

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