GBA Holdings Limited (HKG:0261)
Hong Kong · Delayed Price · Currency is HKD 0.2300
-0.0040 (-1.71%)
Sep 25, 2026, 3:27 PM HKT
GBA Holdings Cash Flow Statement
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | -88.88 | -112.06 | -55.78 | -98.41 | -176.07 | -60 |
Depreciation & Amortization | 0.27 | 0.14 | 10.31 | 8.1 | 0.1 | 1 |
Loss (Gain) From Sale of Assets | 0.02 | 0.02 | 0.06 | - | - | -4 |
Asset Writedown & Restructuring Costs | -34.88 | - | 18.98 | - | - | 2 |
Loss (Gain) From Sale of Investments | 1.26 | -3.99 | 18.1 | 61.75 | 58.79 | 15 |
Loss (Gain) on Equity Investments | - | - | - | 1.19 | - | - |
Stock-Based Compensation | 0.01 | 0.24 | 3.25 | - | - | - |
Provision & Write-off of Bad Debts | 1.35 | 1.35 | 0.48 | -0.83 | 1.99 | 5 |
Other Operating Activities | 14.5 | 13.94 | -2.33 | 11.05 | 66.8 | 18 |
Change in Accounts Receivable | -2.34 | -0.57 | 0.15 | 25.21 | -25.18 | 1 |
Change in Inventory | 94.2 | 66.94 | -17.5 | -25.25 | 20.53 | 349 |
Change in Accounts Payable | -51.22 | -42.44 | 3.32 | 5.17 | -21.56 | -434 |
Change in Other Net Operating Assets | 19.54 | 15.49 | -3.06 | -16.72 | 10.98 | -29 |
Operating Cash Flow | 8.01 | -6.75 | -23.21 | -29.18 | -59.14 | -136 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -0.12 | -0.52 | -0.77 | -0.32 | - | - |
Cash Acquisitions | 0.67 | -1.37 | - | -2.34 | - | - |
Divestitures | - | - | - | - | - | -2 |
Investment in Securities | 2.76 | 1.07 | -3.2 | -2.53 | -6.33 | - |
Other Investing Activities | 0.2 | 0.43 | 1.21 | 0.45 | 24.3 | 35 |
Investing Cash Flow | 3.51 | -0.4 | -2.76 | -4.73 | 17.98 | 33 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | 3.64 | 10.31 | - | - | - |
Long-Term Debt Issued | - | - | - | 2.66 | 3.14 | - |
Total Debt Issued | 2.31 | 3.64 | 10.31 | 2.66 | 3.14 | - |
Short-Term Debt Repaid | - | -2.29 | -1.64 | - | - | - |
Long-Term Debt Repaid | - | - | -6.32 | -4.92 | -0.79 | -1 |
Lease Payments | -0.08 | - | -6.32 | -4.92 | -0.79 | -1 |
Total Debt Repaid | -3.61 | -2.29 | -7.96 | -4.92 | -0.79 | -1 |
Net Debt Issued (Repaid) | -1.3 | 1.35 | 2.35 | -2.26 | 2.35 | -1 |
Issuance of Common Stock | 8.12 | 30.3 | - | 50.61 | 19.12 | - |
Other Financing Activities | -1.36 | -2.82 | -1.15 | -1.92 | -0.04 | - |
Financing Cash Flow | 5.46 | 28.83 | 1.2 | 46.44 | 21.43 | -1 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 0.95 | 0.08 | -0.03 | -0.37 | -0.78 | 3 |
Net Cash Flow | 17.94 | 21.76 | -24.8 | 12.16 | -20.51 | -101 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 7.89 | -7.27 | -23.98 | -29.5 | -59.14 | -136 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 5.96% | -5.74% | -42.03% | -37.63% | -106.52% | -29.00% |
Free Cash Flow Per Share | 0.03 | -0.03 | -0.12 | -0.22 | -0.61 | -1.48 |
Levered Free Cash Flow | 24.27 | 37.3 | -82.19 | 75.42 | -52.06 | -64.75 |
Unlevered Free Cash Flow | 24.72 | 37.92 | -81.11 | 76.36 | -52.01 | -64.75 |
Free Cash Flow After Leases | 7.81 | -7.27 | -30.3 | -34.42 | -59.93 | -137 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 0.71 | 0.98 | 1.73 | 1.5 | 0.08 | - |
Cash Income Tax Paid | 0.18 | 0.02 | -4.74 | 0.29 | 0.33 | - |
Change in Working Capital | 60.18 | 39.42 | -17.09 | -11.59 | -15.23 | -113 |