Upbest Group Cash Flow Statement

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	69.46	85.73	100.31	87.04
Depreciation & Amortization	0.27	0.17	0.12	0.08
Asset Writedown & Restructuring Costs	-37.18	-48.08	-74.9	-21
Provision for Credit Losses	16.93	35.36	47.77	16.74
Loss (Gain) on Equity Investments	4.1	9.13	4.31	4.26
Change in Accounts Payable	15.48	-12.35	-48.66	-221.3
Change in Other Net Operating Assets	36.05	14.58	206.72	146.54
Other Operating Activities	0.99	10.9	4.81	2.14
Operating Cash Flow	105.11	95.43	239.97	14.49
Operating Cash Flow Growth	10.14%	-60.23%	1555.62%	-90.25%
Capital Expenditures	-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	-41.9	-190.07	-0.02	-0.08
Short-Term Debt Repaid	-5.45	-22.46	-95.91	-24
Total Debt Repaid	-5.45	-22.46	-95.91	-24
Net Debt Issued (Repaid)	-5.45	-22.46	-95.91	-24
Common Dividends Paid	-53.65	-53.65	-53.65	-26.82
Other Financing Activities	24.71	21.19	-149.5	9.45
Financing Cash Flow	-34.39	-54.92	-299.05	-41.38
Net Cash Flow	28.82	-149.56	-59.11	-26.97
Free Cash Flow	105.01	94.69	239.44	14.41
Free Cash Flow Growth	10.90%	-60.45%	1561.37%	-90.31%
Free Cash Flow Margin	158.80%	116.07%	392.25%	13.47%
Free Cash Flow Per Share	0.04	0.04	0.09	0.01
Cash Interest Paid	5.57	4.12	6.37	3.7
Cash Income Tax Paid	7.65	3.07	8.98	11.85