Upbest Group Limited (HKG:0335)

Upbest Group Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	89.8	69.46	85.73	100.31	87.04
Depreciation & Amortization	0.41	0.27	0.17	0.12	0.08
Asset Writedown & Restructuring Costs	-5.01	-37.18	-48.08	-74.9	-21
Provision for Credit Losses	-51.64	16.93	35.36	47.77	16.74
Loss (Gain) on Equity Investments	7.3	4.1	9.13	4.31	4.26
Change in Accounts Payable	-0.59	15.48	-12.35	-48.66	-221.3
Change in Other Net Operating Assets	11.77	36.05	14.58	206.72	146.54
Other Operating Activities	14.48	0.99	10.9	4.81	2.14
Operating Cash Flow	66.53	105.11	95.43	239.97	14.49
Operating Cash Flow Growth	-36.71%	10.14%	-60.23%	1555.62%	-90.25%

Investing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-0.97	-0.1	-0.74	-0.53	-0.08
Sale of Property, Plant & Equipment	-	1	-	0.51	-
Cash Acquisitions	-	-	-180	-	-
Other Investing Activities	-	-	-5	-	-
Investing Cash Flow	-18.08	-41.9	-190.07	-0.02	-0.08

Financing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Short-Term Debt Issued	9.82	30.28	-	-	-
Total Debt Issued	9.82	30.28	-	-	-
Short-Term Debt Repaid	-40.99	-5.45	-22.46	-95.91	-24
Total Debt Repaid	-40.99	-5.45	-22.46	-95.91	-24
Net Debt Issued (Repaid)	-31.16	24.83	-22.46	-95.91	-24
Common Dividends Paid	-40.24	-53.65	-53.65	-53.65	-26.82
Other Financing Activities	-3.72	-5.57	21.19	-149.5	9.45
Financing Cash Flow	-75.11	-34.39	-54.92	-299.05	-41.38

Net Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Cash Flow	-26.67	28.82	-149.56	-59.11	-26.97

Free Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	65.56	105.01	94.69	239.44	14.41
Free Cash Flow Growth	-37.57%	10.90%	-60.45%	1561.37%	-90.31%
Free Cash Flow Margin	49.33%	158.80%	116.07%	392.25%	13.47%
Free Cash Flow Per Share	0.02	0.04	0.04	0.09	0.01

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	3.72	5.57	4.12	6.37	3.7
Cash Income Tax Paid	-2.37	7.65	3.07	8.98	11.85

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 12, 2026

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