Upbest Group Limited (HKG:0335)
Hong Kong · Delayed Price · Currency is HKD 0.6650
-0.0050 (-0.75%)
Sep 3, 2026, 2:52 PM HKT
Upbest Group Cash Flow Statement
Financials in millions HKD. Fiscal year is April - March.
Millions HKD. Fiscal year is Apr - Mar.
Operating Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 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 '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 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 '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 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 '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 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 '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 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 '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 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 |