The article primarily examines how the Hungarian agricultural companies adapt
financially to the extraordinary draught in year 2022. A panel database was used whose
agricultural companies represents 30% of the agricultural value-added. This paper
analysis the consolidated cash-flow statement of these companies by NACE code
in 4 digits depth. The main findings are the following: Generally, the investment
activity remained strong, and the working capital also increased, which were financed
mainly from loans. However, the cash flow generating capacity (free cash flow)
remained weak. The agricultural sector has not responded financially to the 2022
drought. There is no mid-year correction, indicating a poor level of controlling (overall).
