HKG:0274 Cash Flow Statement

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '24 Mar 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-42.41	-33.93	-38.57	-55.38	-108.57
Depreciation & Amortization	27.1	27.35	27.24	39.37	59.42
Asset Writedown & Restructuring Costs	20.13	-	24.39	51.34	69.16
Loss (Gain) From Sale of Investments	3.38	-	-	-	-
Stock-Based Compensation	-	-	-	8.53	-
Provision & Write-off of Bad Debts	-1.07	-	-	6.54	-
Other Operating Activities	-12.14	-69.36	30.32	-16.61	-16.67
Change in Accounts Receivable	-107.05	-	-6.54	-8.52	21.63
Change in Accounts Payable	-14.06	-	43.82	13.53	-8.3
Change in Unearned Revenue	42.01	-	-5.04	-1.39	10.95
Change in Other Net Operating Assets	-	-	-	94.13	13.07
Operating Cash Flow	-84.11	-75.95	75.19	131.75	45.43
Operating Cash Flow Growth	-	-	-42.93%	189.98%	-
Capital Expenditures	-11.22	-12.79	-51.61	-75.3	-84.32
Cash Acquisitions	-6.34	-7.44	-	-	-
Divestitures	-	-	0.8	-	-
Investment in Securities	-	-	-	-	-57.21
Other Investing Activities	33.68	1.16	-46.15	0.02	0.01
Investing Cash Flow	16.12	-19.08	-96.96	-75.28	-141.51
Long-Term Debt Issued	-	3.28	26.46	61.81	81.29
Total Debt Issued	24.41	3.28	26.46	61.81	81.29
Long-Term Debt Repaid	-	-5.24	-7.32	-148.61	-13.72
Total Debt Repaid	-4.87	-5.24	-7.32	-148.61	-13.72
Net Debt Issued (Repaid)	19.54	-1.96	19.14	-86.8	67.58
Issuance of Common Stock	45.43	56.94	-	59.1	13.84
Other Financing Activities	-0.08	-0.03	-	-12.99	-0.14
Financing Cash Flow	64.89	54.95	19.14	-40.7	81.27
Foreign Exchange Rate Adjustments	1.9	1.31	1.58	-17.8	-18.39
Net Cash Flow	-1.2	-38.76	-1.05	-2.03	-33.19
Free Cash Flow	-95.34	-88.74	23.58	56.45	-38.88
Free Cash Flow Growth	-	-	-58.23%	-	-
Free Cash Flow Margin	-31.85%	-25.55%	11.37%	48.33%	-68.03%
Free Cash Flow Per Share	-2.57	-2.48	0.78	2.05	-1.80
Cash Interest Paid	0.2	0.03	-	12.99	0.14
Levered Free Cash Flow	-	-73.86	-12.94	25.3	-48.39
Unlevered Free Cash Flow	-	-50.7	19.07	58.66	-21
Change in Working Capital	-79.1	-	32.24	97.74	37.35

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