First Shanghai Investments Limited (HKG:0227)

HKG:0227 Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-93.99	77.97	-10.63	-56.04	-139.9
Depreciation & Amortization, Total	35.98	36.82	40.43	43.09	104.72
Gain (Loss) On Sale of Investments	3.01	-10.96	4.46	2.33	3.32
Change in Accounts Receivable	-134.98	-0.09	-109.43	112.52	110.01
Change in Accounts Payable	199.49	9.19	32.58	-132.84	-8.7
Change in Other Net Operating Assets	-371.08	-129.23	131.88	32.4	-86.74
Other Operating Activities	-68.88	-59.12	-62.27	-53.65	11.74
Operating Cash Flow	-293.49	-83.35	6.01	-66.51	3.66
Capital Expenditures	-1.66	-9.38	-4.59	-9.37	-7.36
Investment in Securities	-32.43	-5.21	0.8	1.55	12.27
Other Investing Activities	67.14	95.33	108.1	37.03	17.93
Investing Cash Flow	38.29	139.84	114.89	86.71	49.27
Long-Term Debt Issued	215	70	118	118	3,049
Long-Term Debt Repaid	-100.91	-158.99	-178.76	-195.86	-3,097
Net Debt Issued (Repaid)	114.09	-88.99	-60.76	-77.86	-48.41
Issuance of Common Stock	-	-	66.25	1.86	34.54
Other Financing Activities	-11.85	-21.81	-30.43	-16.36	-31.04
Financing Cash Flow	102.24	-110.8	-24.94	-92.35	-44.91
Foreign Exchange Rate Adjustments	1.53	-1.66	-1.07	-9.08	3.13
Net Cash Flow	-151.43	-55.97	93.63	-81.23	11.15
Free Cash Flow	-295.15	-92.73	1.43	-75.88	-3.7
Free Cash Flow Margin	-74.69%	-25.61%	0.52%	-23.21%	-0.74%
Free Cash Flow Per Share	-0.14	-0.04	0.00	-0.05	-0.00
Cash Interest Paid	11.53	21.37	30.28	15.28	29.98
Cash Income Tax Paid	20.34	7.1	10.6	12.48	20.23

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