China Asia Valley Group 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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	10.19	2.57	2.51	-47.01	-0.33
Depreciation & Amortization	84.52	58.69	1.49	1.51	1.83
Loss (Gain) From Sale of Assets	-	-0.34	-0.32	0.03	-0.63
Asset Writedown & Restructuring Costs	-16	-7	-2	46	-
Provision & Write-off of Bad Debts	2.09	0.79	0.08	-	-
Other Operating Activities	23.1	19.71	7.81	4.46	3.74
Change in Accounts Receivable	-25.55	-25.76	-174.86	3.09	-4.71
Change in Inventory	0.51	0.01	-0.5	0.01	-0.16
Change in Accounts Payable	13.01	-20.05	214.99	0.33	0.65
Operating Cash Flow	91.87	28.62	49.2	8.43	0.38
Operating Cash Flow Growth	220.99%	-41.83%	483.74%	2100.52%	-83.38%
Capital Expenditures	-0.51	-0.34	-0.37	-0.13	-0.64
Sale of Property, Plant & Equipment	-	-	0.32	0.01	-
Cash Acquisitions	-	-	-0.08	-	-
Divestitures	-	0.24	-	0.02	-0.01
Other Investing Activities	-0.66	-301.22	-0.27	-1.54	-2.14
Investing Cash Flow	-1.17	-301.32	-0.4	-1.64	-2.79
Short-Term Debt Issued	22.75	-	9	15.36	10
Long-Term Debt Issued	-	353.36	-	-	-
Total Debt Issued	22.75	353.36	9	15.36	10
Short-Term Debt Repaid	-16	-40.39	-	-18	-
Long-Term Debt Repaid	-70.47	-47.11	-1.09	-1.22	-1.06
Total Debt Repaid	-86.47	-87.5	-1.09	-19.22	-1.06
Net Debt Issued (Repaid)	-63.73	265.86	7.91	-3.87	8.95
Other Financing Activities	-25.43	-22.11	-8.07	-4.85	-3.43
Financing Cash Flow	-89.16	243.75	-0.16	-8.72	5.52
Foreign Exchange Rate Adjustments	1.45	-1.72	-0.54	-1.02	0.15
Net Cash Flow	2.99	-30.67	48.1	-2.96	3.26
Free Cash Flow	91.36	28.28	48.83	8.3	-0.26
Free Cash Flow Growth	223.05%	-42.08%	488.12%	-	-
Free Cash Flow Margin	58.34%	21.00%	127.59%	20.82%	-0.68%
Free Cash Flow Per Share	0.01	0.01	0.02	0.00	-
Cash Interest Paid	25.43	22.22	8.29	4.85	3.43
Cash Income Tax Paid	-0.02	0.21	0.22	0.68	0.4
Levered Free Cash Flow	66.62	15.81	39.98	0.17	-12.31
Unlevered Free Cash Flow	82.51	30.62	45.16	3.21	-10.17
Change in Working Capital	-12.03	-45.8	39.64	3.43	-4.22

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