Hing Yip Holdings 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 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	60.72	26.93	-21.54	-15.5
Depreciation & Amortization	46.61	76.4	77.25	70.47
Other Amortization	-	-	-	3.2
Loss (Gain) From Sale of Assets	-50.41	1.71	3.1	10.9
Asset Writedown & Restructuring Costs	0.16	-178.05	0.71	-16.68
Loss (Gain) From Sale of Investments	-	86.13	-43.83	16.3
Loss (Gain) on Equity Investments	-40.34	-51.4	-4.73	-25.36
Provision & Write-off of Bad Debts	0.98	2.23	0.28	0.49
Other Operating Activities	146.52	236.43	197.23	108.27
Change in Accounts Receivable	-22.48	1.11	45.85	-34.88
Change in Inventory	-1.11	1.35	4.97	-4.39
Change in Accounts Payable	9.37	19.32	14.07	64.27
Change in Unearned Revenue	-0.28	-34.91	18.12	126.82
Change in Other Net Operating Assets	-566.46	-790.91	-1,003	-1,321
Operating Cash Flow	-400.45	-554.06	-675.62	-1,008
Capital Expenditures	-132.39	-234.93	-277.68	-601.53
Sale of Property, Plant & Equipment	2.96	0.06	0.66	0.07
Cash Acquisitions	-	-4.4	0.51	-
Divestitures	564.59	-	-	-
Sale (Purchase) of Real Estate	-16.27	-	-	-
Investment in Securities	189	-74.51	-130.96	-
Other Investing Activities	19.71	-0.81	336.01	-298.88
Investing Cash Flow	627.6	-314.59	-71.45	-900.34
Long-Term Debt Issued	4,839	3,461	3,532	2,380
Long-Term Debt Repaid	-4,814	-2,752	-2,421	-837.35
Net Debt Issued (Repaid)	24.5	709.57	1,111	1,543
Common Dividends Paid	-7.19	-	-	-
Other Financing Activities	-102.51	-112.71	29.88	69.55
Financing Cash Flow	-85.21	596.86	1,141	1,613
Foreign Exchange Rate Adjustments	-21.21	-20.25	-61.31	24.01
Net Cash Flow	120.73	-292.04	332.76	-271.43
Free Cash Flow	-532.84	-788.99	-953.3	-1,609
Free Cash Flow Margin	-66.69%	-96.05%	-139.10%	-308.96%
Free Cash Flow Per Share	-0.31	-0.46	-0.56	-0.94
Cash Interest Paid	46.87	65.79	53.36	35.26
Cash Income Tax Paid	58.78	46.58	44.71	35.53
Levered Free Cash Flow	727.28	-1,416	-179.73	-1,192
Unlevered Free Cash Flow	774.01	-1,375	-146.93	-1,128
Change in Working Capital	-580.95	-804.05	-919.76	-1,170

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