FRA:BOI7 Cash Flow Statement

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-1.83	-18.67	-12.85	-10.97	-33.7	265.87
Depreciation & Amortization, Total	4.73	5.75	6.06	3.61	3.51	3.56
Gain (Loss) On Sale of Investments	-0.95	-0.95	24.49	30.55	116.71	-214.26
Change in Accounts Receivable	-57.85	-0.37	-33.77	-5.29	5.1	-4.98
Change in Accounts Payable	54.2	-18.25	5.31	2.6	-157.91	160.54
Change in Other Net Operating Assets	74.2	37.47	262.84	-84.88	213.89	-254.47
Other Operating Activities	-28.68	-0.54	-2.31	-2.34	-3.54	-38.08
Operating Cash Flow	55.84	28.95	237.26	-71.1	135.38	75.91
Capital Expenditures	-0.12	-0.37	-3.39	-0.14	-0.06	-2.09
Cash Acquisitions	-	-	-	13.11	-	-
Sale (Purchase) of Intangibles	-0.64	-0.35	-1.49	-	-4.74	-
Investment in Securities	-10.92	-31.14	-274.73	-75.2	-44.92	-
Other Investing Activities	1.56	-0.58	2.05	0.07	12.28	233.41
Investing Cash Flow	-10.12	-32.45	-277.56	-62.16	-37.23	231.32
Short-Term Debt Issued	-	-	-	-	122.39	-
Total Debt Issued	-	-	-	-	122.39	-
Short-Term Debt Repaid	-	-	-	-	-122.39	-
Long-Term Debt Repaid	-	-4.36	-4.87	-2.71	-2.35	-1,023
Total Debt Repaid	-3.37	-4.36	-4.87	-2.71	-124.74	-1,023
Net Debt Issued (Repaid)	-3.37	-4.36	-4.87	-2.71	-2.35	-1,023
Other Financing Activities	-0.42	-0.43	-0.5	54.64	20.74	22.48
Financing Cash Flow	-3.79	-4.78	-5.36	51.94	18.38	-1,001
Foreign Exchange Rate Adjustments	0.02	-0.03	0.01	-0.07	-0.02	0.02
Net Cash Flow	41.95	-8.31	-45.65	-81.4	116.51	-693.26
Free Cash Flow	55.72	28.58	233.87	-71.24	135.32	73.82
Free Cash Flow Growth	-70.92%	-87.78%	-	-	83.31%	-
Free Cash Flow Margin	186.33%	109.42%	528.86%	-151.77%	416.33%	59.17%
Free Cash Flow Per Share	0.07	0.03	0.28	-0.09	0.16	0.10
Cash Interest Paid	0.42	0.43	0.5	0.36	4.26	51.86
Cash Income Tax Paid	0.64	0.64	0.2	3.2	9.86	0.26

Source: S&P Global Market Intelligence. Capital Markets template. Financial Sources.