YNBY International Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	4.58	18.12	191.66	-168.87	-1,117
Depreciation & Amortization	4.99	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	7.17	3.26	7.93	130.97	575.41
Change in Accounts Receivable	-233.33	-6.23	-51.33	-28.36	-53.58
Change in Inventory	3.5	32.63	14.43	-44.16	-8.94
Change in Accounts Payable	130.03	-16.91	56.12	71.74	29.5
Change in Unearned Revenue	0.35	-2.49	5.71	-	2.43
Change in Other Net Operating Assets	-18.13	2.68	15.33	-107.53	77.43
Operating Cash Flow	-99.87	35.8	61.12	-140.98	-4.48
Operating Cash Flow Growth	-	-41.43%	-	-	-
Capital Expenditures	-0.16	-0.22	-4.93	-0.39	-0.29
Divestitures	0.01	-	-0.05	-0	-
Investment in Securities	-	-	-	-0.06	-
Other Investing Activities	1.51	0.36	0.32	0.17	0.04
Investing Cash Flow	1.35	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	-5.18	-18.99	-	-	-
Long-Term Debt Repaid	-4.07	-3.69	-	-4.94	-28.68
Total Debt Repaid	-9.25	-22.68	-23.79	-4.94	-28.68
Net Debt Issued (Repaid)	-9.25	-20.52	-0.32	-2.61	-28.62
Issuance of Common Stock	91.66	-	-	100.25	-
Other Financing Activities	-0.35	-0.74	-0.53	1.19	-15.62
Financing Cash Flow	82.06	-21.26	-0.85	98.84	-44.23
Foreign Exchange Rate Adjustments	1.98	-1.52	-1.85	-2.43	1.59
Net Cash Flow	-14.47	13.16	53.76	-44.86	-47.37
Free Cash Flow	-100.04	35.58	56.19	-141.37	-4.77
Free Cash Flow Growth	-	-36.68%	-	-	-
Free Cash Flow Margin	-9.03%	4.71%	7.28%	-31.21%	-2.66%
Free Cash Flow Per Share	-0.01	0.00	0.01	-0.02	-0.00
Cash Interest Paid	0.35	0.74	0.53	0.19	15.62
Cash Income Tax Paid	-3.33	5.62	2.79	9.49	14.35
Levered Free Cash Flow	-82.69	44.51	-	282.42	797.5
Unlevered Free Cash Flow	-82.47	46.21	-	286.11	799.9
Change in Working Capital	-117.57	9.68	40.26	-108.3	46.83

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