YNBY International Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	18.12	191.66	-168.87	-1,117
Depreciation & Amortization	5.04	5.67	5.57	9.72
Loss (Gain) From Sale of Assets	-	-183.19	0.67	-
Asset Writedown & Restructuring Costs	0.02	-	-	0.4
Loss (Gain) on Equity Investments	0.01	0	0.04	-
Provision & Write-off of Bad Debts	-	-	-	13.5
Other Operating Activities	3.26	7.93	130.97	575.41
Change in Accounts Receivable	-6.23	-51.33	-28.36	-53.58
Change in Inventory	32.63	14.43	-44.16	-8.94
Change in Accounts Payable	-16.91	56.12	71.74	29.5
Change in Unearned Revenue	-2.49	5.71	-	2.43
Change in Other Net Operating Assets	2.68	15.33	-107.53	77.43
Operating Cash Flow	35.8	61.12	-140.98	-4.48
Operating Cash Flow Growth	-41.43%	-	-	-
Capital Expenditures	-0.22	-4.93	-0.39	-0.29
Divestitures	-	-0.05	-0	-
Investment in Securities	-	-	-0.06	-
Other Investing Activities	0.36	0.32	0.17	0.04
Investing Cash Flow	0.14	-4.66	-0.29	-0.25
Short-Term Debt Issued	2.16	-	2.33	0.06
Total Debt Issued	2.16	23.48	2.33	0.06
Short-Term Debt Repaid	-18.99	-	-	-
Long-Term Debt Repaid	-3.69	-	-4.94	-28.68
Total Debt Repaid	-22.68	-23.79	-4.94	-28.68
Net Debt Issued (Repaid)	-20.52	-0.32	-2.61	-28.62
Issuance of Common Stock	-	-	100.25	-
Other Financing Activities	-0.74	-0.53	1.19	-15.62
Financing Cash Flow	-21.26	-0.85	98.84	-44.23
Foreign Exchange Rate Adjustments	-1.52	-1.85	-2.43	1.59
Net Cash Flow	13.16	53.76	-44.86	-47.37
Free Cash Flow	35.58	56.19	-141.37	-4.77
Free Cash Flow Growth	-36.68%	-	-	-
Free Cash Flow Margin	4.71%	7.28%	-31.21%	-2.66%
Free Cash Flow Per Share	0.00	0.01	-0.02	-0.00
Cash Interest Paid	0.74	0.53	0.19	15.62
Cash Income Tax Paid	5.62	2.79	9.49	14.35
Levered Free Cash Flow	44.51	-	282.42	797.5
Unlevered Free Cash Flow	46.21	-	286.11	799.9
Change in Working Capital	9.68	40.26	-108.3	46.83

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