China Star Entertainment 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	-351.93	-289.48	-94.1	-156.5
Depreciation & Amortization	27.62	12.07	6.81	10.93
Other Amortization	0.18	0.06	0.47	0.13
Loss (Gain) From Sale of Assets	-	-	-	-7.93
Asset Writedown & Restructuring Costs	-7.41	-4.44	-1.52	0.99
Loss (Gain) From Sale of Investments	79.37	27.72	38.3	152.41
Loss (Gain) on Equity Investments	-	-	-	0
Provision & Write-off of Bad Debts	-0.04	-0.01	0	0.05
Other Operating Activities	163.55	161.98	-37.38	-52.32
Change in Accounts Receivable	-0.03	1.53	-1.37	-1.75
Change in Inventory	385.07	-33.06	-48.08	-225.24
Change in Accounts Payable	-48	114.46	-48.14	35.68
Change in Other Net Operating Assets	25.85	68.37	137.52	-120.14
Operating Cash Flow	274.23	59.21	-47.48	-376.2
Operating Cash Flow Growth	363.13%	-	-	-
Capital Expenditures	-31.98	-17.01	-0.18	-0.81
Sale of Property, Plant & Equipment	-	-	-	74.27
Sale (Purchase) of Intangibles	-	-0.55	-	-
Sale (Purchase) of Real Estate	-	-	-1.38	-126.94
Investment in Securities	0.12	29.19	-0	-0
Other Investing Activities	7.74	26.02	26.13	25.83
Investing Cash Flow	-24.12	37.65	24.57	-27.65
Short-Term Debt Issued	-	-	-	95.1
Long-Term Debt Issued	450	287.14	121.15	184.97
Total Debt Issued	450	287.14	121.15	280.07
Short-Term Debt Repaid	-	-87.14	-	-
Long-Term Debt Repaid	-645.43	-126.95	-3.32	-4.7
Total Debt Repaid	-645.43	-214.09	-3.32	-4.7
Net Debt Issued (Repaid)	-195.43	73.05	117.83	275.36
Repurchase of Common Stock	-27.04	-	-20	-215
Other Financing Activities	-128.8	-134.59	-101.28	-56.41
Financing Cash Flow	-351.27	-61.54	-3.44	3.96
Foreign Exchange Rate Adjustments	13.54	-0.36	-0.18	-1.54
Net Cash Flow	-87.61	34.97	-26.54	-401.43
Free Cash Flow	242.25	42.21	-47.66	-377.01
Free Cash Flow Growth	473.97%	-	-	-
Free Cash Flow Margin	33.27%	20.47%	-1228.64%	-10142.86%
Free Cash Flow Per Share	0.10	0.02	-0.02	-0.15
Cash Interest Paid	128.8	134.59	101.28	56.41
Cash Income Tax Paid	-	-	-	0
Levered Free Cash Flow	784.67	-34.96	357.44	-1,532
Unlevered Free Cash Flow	887.24	54.16	358.03	-1,532
Change in Working Capital	362.89	151.3	39.93	-316.1

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