Upbest Group Limited (HKG:0335)

Upbest Group Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	66.99	69.46	85.73	100.31	87.04	46.23
Depreciation & Amortization	0.33	0.27	0.17	0.12	0.08	0.09
Asset Writedown & Restructuring Costs	-37.18	-37.18	-48.08	-74.9	-21	40.9
Provision for Credit Losses	16.93	16.93	35.36	47.77	16.74	13.18
Loss (Gain) on Equity Investments	4.1	4.1	9.13	4.31	4.26	-22.49
Change in Accounts Payable	15.48	15.48	-12.35	-48.66	-221.3	226.86
Change in Other Net Operating Assets	36.05	36.05	14.58	206.72	146.54	-150.97
Other Operating Activities	-71.75	0.99	10.9	4.81	2.14	-5.1
Operating Cash Flow	29.96	105.11	95.43	239.97	14.49	148.71
Operating Cash Flow Growth	-79.56%	10.14%	-60.23%	1555.62%	-90.25%	-
Capital Expenditures	-0.58	-0.1	-0.74	-0.53	-0.08	-0.04
Sale of Property, Plant & Equipment	1	1	-	0.51	-	-
Cash Acquisitions	-	-	-180	-	-	-
Other Investing Activities	-	-	-5	-	-	-
Investing Cash Flow	-40.54	-41.9	-190.07	-0.02	-0.08	-0.04
Short-Term Debt Repaid	-	-5.45	-22.46	-95.91	-24	-22.58
Total Debt Repaid	-40.74	-5.45	-22.46	-95.91	-24	-22.58
Net Debt Issued (Repaid)	-40.74	-5.45	-22.46	-95.91	-24	-22.58
Common Dividends Paid	-40.24	-53.65	-53.65	-53.65	-26.82	-26.82
Other Financing Activities	3.37	24.71	21.19	-149.5	9.45	5.31
Financing Cash Flow	-77.61	-34.39	-54.92	-299.05	-41.38	-44.09
Net Cash Flow	-88.19	28.82	-149.56	-59.11	-26.97	104.58
Free Cash Flow	29.38	105.01	94.69	239.44	14.41	148.67
Free Cash Flow Growth	-79.85%	10.90%	-60.45%	1561.37%	-90.31%	-
Free Cash Flow Margin	45.79%	158.80%	116.07%	392.25%	13.47%	145.62%
Free Cash Flow Per Share	0.01	0.04	0.04	0.09	0.01	0.06
Cash Interest Paid	6.46	5.57	4.12	6.37	3.7	6.36
Cash Income Tax Paid	7.65	7.65	3.07	8.98	11.85	22.43

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