Glorious Sun Enterprises Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	61.38	43.61	39.23	37
Depreciation & Amortization	10.38	9.42	9.31	9.05
Loss (Gain) From Sale of Assets	0.05	0.07	0.09	-46.5
Asset Writedown & Restructuring Costs	0.55	-	-	-
Loss (Gain) From Sale of Investments	193.97	115.62	44.84	96.9
Provision & Write-off of Bad Debts	-11.1	6.19	1.48	12.4
Other Operating Activities	-30.21	-107.17	-25.46	-36.2
Change in Accounts Receivable	130.7	63.73	82.46	-230.84
Change in Inventory	-109.57	-64.01	-5.1	-93.35
Change in Accounts Payable	-58.69	4.55	-76.79	135.69
Change in Unearned Revenue	206.3	3.29	-33.8	74.37
Change in Other Net Operating Assets	-117.29	6.84	-14.76	19.38
Operating Cash Flow	276.45	82.14	21.51	-22.11
Operating Cash Flow Growth	236.55%	281.84%	-	-
Capital Expenditures	-2.44	-3.88	-2.79	-5.12
Sale of Property, Plant & Equipment	0.05	0.07	0.01	0.15
Investment in Securities	-661.67	-502.17	427.36	130.44
Other Investing Activities	48.14	96.65	31.11	40.12
Investing Cash Flow	-615.92	-409.33	455.68	165.59
Short-Term Debt Issued	97.13	92.67	120.58	51.56
Total Debt Issued	97.13	92.67	120.58	51.56
Short-Term Debt Repaid	-111	-125.66	-89.8	-50.18
Long-Term Debt Repaid	-6.56	-6.44	-7.16	-8.21
Total Debt Repaid	-117.56	-132.1	-96.96	-58.39
Net Debt Issued (Repaid)	-20.43	-39.43	23.61	-6.83
Issuance of Common Stock	-	-	-	18
Repurchase of Common Stock	-13.02	-8.35	-0.05	-12.58
Common Dividends Paid	-129.45	-89.09	-89.21	-92.8
Other Financing Activities	0.4	-0.1	-5.44	1.24
Financing Cash Flow	-162.5	-136.98	-71.09	-92.97
Foreign Exchange Rate Adjustments	-0.43	1.34	-11.72	9.63
Net Cash Flow	-502.4	-462.83	394.39	60.14
Free Cash Flow	274.02	78.27	18.72	-27.23
Free Cash Flow Growth	250.11%	318.13%	-	-
Free Cash Flow Margin	30.11%	9.53%	1.76%	-2.73%
Free Cash Flow Per Share	0.18	0.05	0.01	-0.02
Cash Interest Paid	2.31	2.51	3.34	2.49
Cash Income Tax Paid	15.15	9.75	8.51	15.63
Levered Free Cash Flow	272.01	57.17	22.45	-5.73
Unlevered Free Cash Flow	273.45	58.74	24.54	-4.17
Change in Working Capital	51.44	14.4	-47.98	-94.76

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