Esprit Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-20.54	-1,227	-2,339	-664	381
Depreciation & Amortization	3.88	7.55	136	704	695
Other Amortization	-	-	14	10	9
Loss (Gain) From Sale of Assets	0.01	3.57	5	4	5
Asset Writedown & Restructuring Costs	-	103.41	816	68	15
Loss (Gain) From Sale of Investments	-0.29	1.32	-	1	3
Loss (Gain) on Equity Investments	-	-	4	1	-
Stock-Based Compensation	-	-	-	-	-11
Provision & Write-off of Bad Debts	-	4.95	64	-25	35
Other Operating Activities	-2.48	884.11	-219	-410	-112
Change in Accounts Receivable	-1.4	205.42	10	557	204
Change in Inventory	-	343.44	411	-68	30
Change in Accounts Payable	-19.35	-133.16	-299	21	-694
Operating Cash Flow	-62.83	83.5	-804	199	560
Operating Cash Flow Growth	-	-	-	-64.46%	667.12%
Capital Expenditures	-0.37	-8.2	-101	-86	-45
Sale of Property, Plant & Equipment	0.05	2.2	2	1	4
Divestitures	-0	-331.74	-	-	-
Sale (Purchase) of Intangibles	0.4	-	-	-	-
Investment in Securities	-0.22	1.16	-2	-3	4
Other Investing Activities	22.02	4.27	-33	5	1
Investing Cash Flow	21.88	-332.31	-134	-83	-36
Long-Term Debt Issued	16.69	129	-	-	-
Total Debt Issued	16.69	129	-	-	-
Long-Term Debt Repaid	-0.69	-232.67	-658	-669	-724
Total Debt Repaid	-0.69	-232.67	-658	-669	-724
Net Debt Issued (Repaid)	15.99	-103.67	-658	-669	-724
Issuance of Common Stock	-	-	-	-	695
Other Financing Activities	-	-	-	-4	-3
Financing Cash Flow	15.99	-103.67	-658	-673	-32
Foreign Exchange Rate Adjustments	0.09	-2.21	19	-80	-114
Net Cash Flow	-24.87	-354.69	-1,577	-637	378
Free Cash Flow	-63.2	75.3	-905	113	515
Free Cash Flow Growth	-	-	-	-78.06%	3861.54%
Free Cash Flow Margin	-308.63%	179.26%	-1810.00%	1.60%	6.19%
Free Cash Flow Per Share	-0.22	0.27	-3.20	0.40	1.98
Cash Interest Paid	0.11	17.5	44	44	28
Cash Income Tax Paid	-0.35	-4.29	6	-4	-16
Levered Free Cash Flow	-52.41	411.21	191	320.25	165
Unlevered Free Cash Flow	-49.52	412.44	191	345.88	183.13
Change in Working Capital	-20.75	415.7	122	510	-460

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