Tse Sui Luen Jewellery (International) Limited (HKG:0417)

HKG:0417 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	114.39	-197.75	-374.2	-71.44	15.55
Depreciation & Amortization	20.77	82.42	141.67	154.9	156.16
Loss (Gain) From Sale of Assets	2.64	2.3	2.99	0.29	0.64
Asset Writedown & Restructuring Costs	7.43	70.99	102.66	14.43	38.11
Provision & Write-off of Bad Debts	-0	-0.97	0.3	-0.63	-0.92
Other Operating Activities	-0.93	55.62	126.81	42	48.93
Change in Accounts Receivable	13.45	39.71	-1.55	7.54	29.9
Change in Inventory	22.7	218.26	138.09	-177.02	-113.09
Change in Accounts Payable	-51.65	-29.38	11.44	85.17	91.03
Change in Other Net Operating Assets	-23.13	-4.52	-2.16	31.36	43.77
Operating Cash Flow	105.67	236.68	146.04	86.59	310.05
Operating Cash Flow Growth	-55.35%	62.07%	68.66%	-72.07%	-14.01%

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	-22.01	-26.4	-77.73	-105.41	-56.11
Sale of Property, Plant & Equipment	0.4	3.68	2.38	0.88	0.27
Other Investing Activities	61.02	235.5	70.23	-27.75	-38.56
Investing Cash Flow	39.42	212.78	-5.12	-132.28	-94.4

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	-	9.23	12.69	-	-
Long-Term Debt Issued	25.84	7.81	79.56	753.58	70
Total Debt Issued	25.84	17.04	92.26	753.58	70
Short-Term Debt Repaid	-10.96	-16.19	-	-	-
Long-Term Debt Repaid	-173.77	-434.38	-308.74	-629.78	-291.16
Total Debt Repaid	-184.73	-450.57	-308.74	-629.78	-291.16
Net Debt Issued (Repaid)	-158.89	-433.53	-216.48	123.8	-221.16
Common Dividends Paid	-	-	-	-4.98	-
Other Financing Activities	-36.53	-67.48	-83	-60.27	-29.51
Financing Cash Flow	-195.42	-501.01	-299.49	58.55	-250.67

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
Foreign Exchange Rate Adjustments	4.15	0.96	-9.75	-19.08	10.11
Net Cash Flow	-46.19	-50.59	-168.32	-6.23	-24.92

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	83.66	210.28	68.31	-18.82	253.94
Free Cash Flow Growth	-60.21%	207.84%	-	-	-24.95%
Free Cash Flow Margin	4.98%	12.28%	2.57%	-0.73%	9.18%
Free Cash Flow Per Share	0.34	0.84	0.27	-0.08	1.02
Levered Free Cash Flow	55.35	428.94	192.56	13.9	103.45
Unlevered Free Cash Flow	78.03	470.87	245.22	51.75	123.26

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	40.27	73.92	90.89	69.38	37.36
Cash Income Tax Paid	11.25	20.63	7.62	34.77	32.72
Change in Working Capital	-38.64	224.07	145.81	-52.95	51.6

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:

Jul 31, 2026

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