Build King 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	434	473.52	434.33	294.54
Depreciation & Amortization	153.74	116.98	191.75	138.81
Loss (Gain) From Sale of Assets	-21.29	-1.93	-6.22	-4.92
Asset Writedown & Restructuring Costs	13.02	-	-	-
Loss (Gain) From Sale of Investments	-1.8	123.44	49.97	67.7
Loss (Gain) on Equity Investments	47.68	2.83	-11.46	-24.47
Other Operating Activities	-90.48	-15.18	91.95	53.16
Change in Accounts Receivable	-254.93	-920.51	-27.12	-1,459
Change in Inventory	-56.81	1.12	-27.73	-23.68
Change in Accounts Payable	-41.21	411.59	83.96	1,060
Change in Unearned Revenue	366.66	42.4	107.05	-163.01
Change in Other Net Operating Assets	-33.46	13.43	14.5	39.84
Operating Cash Flow	520.24	253.78	1,111	17.91
Operating Cash Flow Growth	104.99%	-77.16%	6105.50%	-86.46%
Capital Expenditures	-99.52	-54.75	-97.73	-220.38
Sale of Property, Plant & Equipment	10.04	3.08	29.12	15.2
Cash Acquisitions	69.86	-36.3	0.33	337.32
Divestitures	-67.75	-	-	-4.14
Sale (Purchase) of Intangibles	-	-4.16	-21.35	-77.06
Investment in Securities	36.96	-600.51	-157.88	48
Other Investing Activities	72.93	5.16	25.03	-33.4
Investing Cash Flow	22.52	-687.48	-222.48	65.55
Short-Term Debt Issued	1.15	0.78	0.59	1.28
Long-Term Debt Issued	117.85	153.93	58.09	583.17
Total Debt Issued	119.01	154.71	58.68	584.44
Long-Term Debt Repaid	-280	-255.7	-573.28	-322.47
Total Debt Repaid	-280	-255.7	-573.28	-322.47
Net Debt Issued (Repaid)	-160.99	-100.99	-514.6	261.98
Common Dividends Paid	-136.61	-180.07	-74.51	-86.93
Other Financing Activities	-15.75	-26.74	-15.5	-18.3
Financing Cash Flow	-313.34	-307.8	-604.61	156.74
Foreign Exchange Rate Adjustments	1.5	4.03	-2.61	0.13
Net Cash Flow	230.92	-737.48	281.65	240.32
Free Cash Flow	420.72	199.04	1,014	-202.47
Free Cash Flow Growth	111.38%	-80.36%	-	-
Free Cash Flow Margin	2.93%	1.59%	8.16%	-2.02%
Free Cash Flow Per Share	0.34	0.16	0.82	-0.16
Cash Interest Paid	15.75	26.74	15.5	18.3
Cash Income Tax Paid	205.7	204.14	30.48	40.4
Levered Free Cash Flow	655.62	-324.89	634.04	-46.7
Unlevered Free Cash Flow	665.93	-307.73	644.71	-34.82
Change in Working Capital	-14.63	-445.87	361.02	-506.91

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.