Gangyu Smart Urban Services Holding Limited (HKG:0265)

HKG:0265 Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	10.27	22.77	49.11	33.5	29.82	-10.41
Depreciation & Amortization	14.67	18.77	22.84	28.55	10.34	7.64
Other Amortization	0.02	0.02	0.02	0.03	0.04	0.04
Loss (Gain) From Sale of Assets	-1.58	-1.58	-	-11.84	0.06	-
Asset Writedown & Restructuring Costs	19.47	19.47	4.92	5.56	6.9	1.11
Loss (Gain) on Equity Investments	1.21	1.21	1.57	2.01	2.58	-0.04
Stock-Based Compensation	-	-	0.07	0.32	0.22	0.16
Provision & Write-off of Bad Debts	4.7	4.7	0.77	1.73	3.52	1.06
Other Operating Activities	12.23	0.73	1.77	5.67	-8.07	4.68
Change in Accounts Receivable	-15.09	-15.09	-49.22	-70.28	-51.28	-8.17
Change in Inventory	-0.12	-0.12	-0.24	-0.2	-0.46	98.89
Change in Accounts Payable	-5.14	-5.14	3.56	-14.37	37.74	5.13
Change in Unearned Revenue	-3.27	-3.27	3.82	6.16	-6.02	8.4
Change in Other Net Operating Assets	0.04	0.04	81.37	-23.62	17.29	-37.25
Operating Cash Flow	37.42	42.52	120.35	-36.78	42.67	76.58
Operating Cash Flow Growth	-49.99%	-64.67%	-	-	-44.27%	71.03%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-0.49	-0.49	-2.08	-8.77	-66.61	-17.71
Sale of Property, Plant & Equipment	9.18	9.18	-	-	-	0.52
Cash Acquisitions	-	-	-	-	-26.31	-
Investment in Securities	-5.56	-5.56	5.63	71.23	-	-
Other Investing Activities	-3.93	-	-	1.07	-7.57	82.21
Investing Cash Flow	-0.8	3.13	3.55	63.53	-42.64	3.86

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	-	-	-	1.57	0.83
Total Debt Issued	-	-	-	-	1.57	0.83
Long-Term Debt Repaid	-	-10.32	-11.76	-7.95	-7.77	-3.39
Lease Payments	-10.32	-10.32	-11.76	-7.95	-7.77	-3.39
Total Debt Repaid	-10.32	-10.32	-11.76	-7.95	-7.77	-3.39
Net Debt Issued (Repaid)	-10.32	-10.32	-11.76	-7.95	-6.2	-2.56
Repurchase of Common Stock	-	-	-184.27	-	-	-
Common Dividends Paid	-2.1	-2.1	-35.78	-10.04	-15.87	-7.94
Other Financing Activities	-3.3	-4.79	-2.64	-3.08	-8.01	-1.47
Financing Cash Flow	-15.72	-17.21	-234.45	-21.07	-30.08	-11.96

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	6.25	5.25	-4.48	-10.17	-19.31	7.44
Net Cash Flow	27.14	33.69	-115.02	-4.48	-49.36	75.91

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	36.93	42.03	118.27	-45.55	-23.94	58.86
Free Cash Flow Growth	-49.22%	-64.46%	-	-	-	139.46%
Free Cash Flow Margin	12.64%	12.39%	34.19%	-13.30%	-10.55%	45.86%
Free Cash Flow Per Share	0.14	0.16	0.46	-0.18	-0.09	0.23
Levered Free Cash Flow	12.11	34.86	12.03	66.57	20.16	25.92
Unlevered Free Cash Flow	13.24	36.05	13.4	68.14	21.96	27
Free Cash Flow After Leases	26.61	31.71	106.51	-53.49	-31.71	55.47

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	1.91	1.91	2.16	2.46	2.93	1.92
Cash Income Tax Paid	2.32	2.32	1.74	0.58	0.95	2.04
Change in Working Capital	-23.58	-23.58	39.29	-102.3	-2.73	67

Data Source: S&P Global Market Intelligence Last updated: Sep 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 18, 2026

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