Capital Estate Cash Flow Statement

Financials in millions HKD. Fiscal year is August - July.

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Net Income	-13.9	5.57	-29.97	-98.26	-34.07
Depreciation & Amortization	14.88	11.21	11.59	16.59	16.13
Loss (Gain) From Sale of Assets	0.04	0.23	1.13	0.21	0.12
Loss (Gain) From Sale of Investments	-15.38	6.6	8.85	44.58	31.87
Loss (Gain) on Equity Investments	-4.96	-20.29	0.99	25.26	16.36
Provision & Write-off of Bad Debts	8.46	9.41	13.79	15.18	12.02
Other Operating Activities	16.41	-9.34	-77.23	-8.84	-1.58
Change in Accounts Receivable	0.68	4.13	-37.11	-23.33	-52.49
Change in Inventory	5.72	9.84	0.69	33.4	61.59
Change in Accounts Payable	-2.32	-2.44	-0.3	-14.59	2.65
Change in Unearned Revenue	-	-1.84	-	-29.85	10.23
Operating Cash Flow	-131.86	-15	-142.16	128.38	-14.37
Capital Expenditures	-8.86	-19.75	-0.07	-	-0.02
Sale of Property, Plant & Equipment	-	0.37	-	-	0.08
Investment in Securities	-	-	-	-0.44	-0
Other Investing Activities	1.4	18.38	4.46	0.53	15.13
Investing Cash Flow	-7.46	-1.01	4.39	0.1	15.19
Short-Term Debt Repaid	-	-	-	-6.71	-113.03
Long-Term Debt Repaid	-0.84	-	-0.31	-2.67	-2.72
Total Debt Repaid	-0.84	-	-0.31	-9.37	-115.75
Net Debt Issued (Repaid)	-0.84	-	-0.31	-9.37	-115.75
Issuance of Common Stock	10.38	-	-	-	-
Other Financing Activities	-1.07	-0.05	-0.03	-0.11	-0.26
Financing Cash Flow	8.47	-0.05	-0.34	-9.48	-116.01
Foreign Exchange Rate Adjustments	0.09	-0.21	-6.73	-4.62	4.5
Net Cash Flow	-130.75	-16.26	-144.84	114.38	-110.7
Free Cash Flow	-140.71	-34.75	-142.23	128.38	-14.39
Free Cash Flow Margin	-263.53%	-61.62%	-385.68%	147.10%	-10.90%
Free Cash Flow Per Share	-0.67	-0.18	-0.73	0.66	-0.07
Cash Interest Paid	0.66	0.05	0.03	0.11	0.26
Cash Income Tax Paid	1.84	2.53	67.2	31.03	2.63
Levered Free Cash Flow	13.77	19.92	-105.74	-9.51	-64.92
Unlevered Free Cash Flow	14.18	19.95	-105.72	-9.45	-64.76
Change in Working Capital	-137.42	-18.38	-71.31	133.64	-55.22

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