Yip's Chemical Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	137.41	96.88	86.62	1,218	406.28
Depreciation & Amortization	-	105.94	126.93	229.35	220.3
Loss (Gain) From Sale of Assets	-	2.74	0.94	-41.36	4.35
Asset Writedown & Restructuring Costs	-	11.74	44.58	-	-66
Loss (Gain) From Sale of Investments	-	0.71	-6.53	-19.9	13.92
Loss (Gain) on Equity Investments	-	-96.02	-94.67	0.17	0.71
Provision & Write-off of Bad Debts	-	12.25	-0.04	-9.86	60.86
Other Operating Activities	-31.61	31.41	13.27	-1,237	-578.86
Change in Accounts Receivable	-	-145.7	-18.57	955.28	-1,098
Change in Inventory	-	12.11	13.45	-49.05	-131.03
Change in Accounts Payable	-	2.02	4.83	-941.43	781.15
Change in Unearned Revenue	-	2.22	-2.7	-18.81	13.29
Change in Other Net Operating Assets	-	50.26	68.43	112.97	-174.19
Operating Cash Flow	105.8	86.55	236.54	413.89	266.37
Operating Cash Flow Growth	22.25%	-63.41%	-42.85%	55.38%	19.88%
Capital Expenditures	-48.36	-40.2	-31.86	-186.44	-520.52
Sale of Property, Plant & Equipment	76.83	1.71	0.67	63.66	3.91
Cash Acquisitions	-82.86	0.33	-78.14	-8.47	-
Divestitures	10.21	-3.43	1,795	338.48	289.16
Sale (Purchase) of Real Estate	1.66	0.16	-	-35.36	-
Investment in Securities	131.44	181.93	-1,076	-44.93	-101.2
Other Investing Activities	11.58	85.57	80.27	-49.41	12.09
Investing Cash Flow	107.57	226.06	655.38	77.53	-316.56
Long-Term Debt Issued	1,355	1,284	1,889	1,763	2,475
Long-Term Debt Repaid	-1,344	-1,455	-2,687	-1,636	-1,986
Net Debt Issued (Repaid)	11.17	-170.69	-798.33	126.66	489.17
Repurchase of Common Stock	-	-14.83	-	-	-10.31
Common Dividends Paid	-83.77	-73.73	-39.8	-159.18	-115.65
Other Financing Activities	-40.88	-60	-78.67	-114.87	-132.22
Financing Cash Flow	-113.49	-319.25	-1,343	-147.38	230.99
Foreign Exchange Rate Adjustments	18.96	-15.07	-8.68	-26.35	12.21
Net Cash Flow	118.85	-21.72	-459.91	317.69	193.02
Free Cash Flow	57.44	46.34	204.68	227.46	-254.15
Free Cash Flow Growth	23.94%	-77.36%	-10.01%	-	-
Free Cash Flow Margin	1.92%	1.47%	6.36%	6.77%	-6.36%
Free Cash Flow Per Share	0.10	0.08	0.36	0.40	-0.46
Cash Interest Paid	-	62.39	65.7	61.82	43.37
Cash Income Tax Paid	-	20.47	5.93	95.76	148.53
Levered Free Cash Flow	-19.42	56.57	1,866	639.2	-904.08
Unlevered Free Cash Flow	6.43	94.1	1,905	670.12	-884.42
Change in Working Capital	-	-79.09	65.45	58.96	-609.06

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.