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	2015 - 2019
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	2015 - 2019
Net Income	-1.83	-18.67	-12.85	-10.97	-33.7	265.87	Upgrade
Depreciation & Amortization, Total	4.73	5.75	6.06	3.61	3.51	3.56	Upgrade
Gain (Loss) On Sale of Investments	-0.95	-0.95	24.49	30.55	116.71	-214.26	Upgrade
Change in Accounts Receivable	-57.85	-0.37	-33.77	-5.29	5.1	-4.98	Upgrade
Change in Accounts Payable	54.2	-18.25	5.31	2.6	-157.91	160.54	Upgrade
Change in Other Net Operating Assets	74.2	37.47	262.84	-84.88	213.89	-254.47	Upgrade
Other Operating Activities	-28.68	-0.54	-2.31	-2.34	-3.54	-38.08	Upgrade
Operating Cash Flow	55.84	28.95	237.26	-71.1	135.38	75.91	Upgrade
Capital Expenditures	-0.12	-0.37	-3.39	-0.14	-0.06	-2.09	Upgrade
Cash Acquisitions	-	-	-	13.11	-	-	Upgrade
Sale (Purchase) of Intangibles	-0.64	-0.35	-1.49	-	-4.74	-	Upgrade
Investment in Securities	-10.92	-31.14	-274.73	-75.2	-44.92	-	Upgrade
Other Investing Activities	1.56	-0.58	2.05	0.07	12.28	233.41	Upgrade
Investing Cash Flow	-10.12	-32.45	-277.56	-62.16	-37.23	231.32	Upgrade
Short-Term Debt Issued	-	-	-	-	122.39	-	Upgrade
Total Debt Issued	-	-	-	-	122.39	-	Upgrade
Short-Term Debt Repaid	-	-	-	-	-122.39	-	Upgrade
Long-Term Debt Repaid	-	-4.36	-4.87	-2.71	-2.35	-1,023	Upgrade
Total Debt Repaid	-3.37	-4.36	-4.87	-2.71	-124.74	-1,023	Upgrade
Net Debt Issued (Repaid)	-3.37	-4.36	-4.87	-2.71	-2.35	-1,023	Upgrade
Other Financing Activities	-0.42	-0.43	-0.5	54.64	20.74	22.48	Upgrade
Financing Cash Flow	-3.79	-4.78	-5.36	51.94	18.38	-1,001	Upgrade
Foreign Exchange Rate Adjustments	0.02	-0.03	0.01	-0.07	-0.02	0.02	Upgrade
Net Cash Flow	41.95	-8.31	-45.65	-81.4	116.51	-693.26	Upgrade
Free Cash Flow	55.72	28.58	233.87	-71.24	135.32	73.82	Upgrade
Free Cash Flow Growth	-70.92%	-87.78%	-	-	83.31%	-	Upgrade
Free Cash Flow Margin	186.33%	109.42%	528.86%	-151.77%	416.33%	59.17%	Upgrade
Free Cash Flow Per Share	0.07	0.03	0.28	-0.09	0.16	0.10	Upgrade
Cash Interest Paid	0.42	0.43	0.5	0.36	4.26	51.86	Upgrade
Cash Income Tax Paid	0.64	0.64	0.2	3.2	9.86	0.26	Upgrade

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