Esprit 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	-1,227	-2,339	-664	381
Depreciation & Amortization	206	683	704	695
Other Amortization	6	14	10	9
Loss (Gain) From Sale of Assets	3	5	4	5
Asset Writedown & Restructuring Costs	2,144	816	68	15
Loss (Gain) From Sale of Investments	2	-	1	3
Loss (Gain) on Equity Investments	-	4	1	-
Stock-Based Compensation	-	-	-	-11
Provision & Write-off of Bad Debts	313	64	-25	35
Other Operating Activities	-1,799	-173	-410	-112
Change in Accounts Receivable	204	10	557	204
Change in Inventory	343	411	-68	30
Change in Accounts Payable	-134	-299	21	-694
Operating Cash Flow	84	-804	199	560
Operating Cash Flow Growth	-	-	-64.46%	667.12%
Capital Expenditures	-8	-101	-86	-45
Sale of Property, Plant & Equipment	2	2	1	4
Divestitures	-332	-	-	-
Investment in Securities	8	-2	-3	4
Other Investing Activities	-3	-33	5	1
Investing Cash Flow	-333	-134	-83	-36
Long-Term Debt Issued	129	-	-	-
Total Debt Issued	129	-	-	-
Long-Term Debt Repaid	-233	-658	-669	-724
Total Debt Repaid	-233	-658	-669	-724
Net Debt Issued (Repaid)	-104	-658	-669	-724
Issuance of Common Stock	-	-	-	695
Other Financing Activities	-	-	-4	-3
Financing Cash Flow	-104	-658	-673	-32
Foreign Exchange Rate Adjustments	-2	19	-80	-114
Net Cash Flow	-355	-1,577	-637	378
Free Cash Flow	76	-905	113	515
Free Cash Flow Growth	-	-	-78.06%	3861.54%
Free Cash Flow Margin	180.95%	-1810.00%	1.60%	6.19%
Free Cash Flow Per Share	0.27	-3.20	0.40	1.98
Cash Interest Paid	18	44	44	28
Cash Income Tax Paid	-4	6	-4	-16
Levered Free Cash Flow	600.25	738	320.25	165
Unlevered Free Cash Flow	602.13	738	345.88	183.13
Change in Working Capital	413	122	510	-460

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