Fountain Set (Holdings) Limited (HKG:0420)
Hong Kong · Delayed Price · Currency is HKD 0.7050
-0.0300 (-4.08%)
Aug 21, 2026, 4:08 PM HKT
Fountain Set (Holdings) Cash Flow Statement
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Operating Activities
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 | 71.3 | 14.26 | 50.9 | -115.53 | 241.33 |
Depreciation & Amortization | 189.72 | 187.92 | 205.46 | 206.25 | 199.35 |
Other Amortization | 3.07 | 0.76 | 3.02 | 3.02 | 3.02 |
Loss (Gain) From Sale of Assets | 1.74 | -2.58 | -9.6 | -1.47 | 0.06 |
Asset Writedown & Restructuring Costs | 69.86 | 15.43 | 3.55 | - | - |
Loss (Gain) on Equity Investments | -1.25 | -1.1 | -1.15 | -0.17 | -0.81 |
Provision & Write-off of Bad Debts | -7.07 | 6.12 | -13.28 | 17.87 | 11.34 |
Other Operating Activities | -33.04 | 12.45 | -269.38 | 38.61 | 53.31 |
Change in Accounts Receivable | 122.11 | -12.07 | 127.73 | 279.54 | -245.93 |
Change in Inventory | 86.08 | -4.97 | 143.96 | 775.74 | -493.83 |
Change in Accounts Payable | -133.41 | -77.74 | 165.43 | -415.26 | -24.52 |
Change in Unearned Revenue | 4.69 | 3.76 | -5.25 | -10.65 | 32.38 |
Change in Other Net Operating Assets | -1.12 | 9.47 | -107.62 | 127.69 | 13.9 |
Operating Cash Flow | 372.67 | 151.7 | 293.76 | 905.63 | -210.39 |
Operating Cash Flow Growth | 145.66% | -48.36% | -67.56% | - | - |
Investing Activities
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 |
Capital Expenditures | -106.75 | -165 | -98.76 | -164.15 | -161.68 |
Sale of Property, Plant & Equipment | 20.67 | 30.71 | 9.94 | 3.37 | 3.92 |
Sale (Purchase) of Intangibles | -2.46 | -12.1 | - | - | - |
Sale (Purchase) of Real Estate | 96.79 | 128.93 | 56.73 | - | -13.3 |
Investment in Securities | - | - | - | 16.55 | 10.88 |
Other Investing Activities | 27.95 | 28.53 | 33.95 | 7.61 | 11.4 |
Investing Cash Flow | 36.2 | 11.07 | 1.86 | -136.63 | -148.77 |
Financing Activities
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 |
Long-Term Debt Issued | 135.93 | 45.64 | 252.8 | 1,194 | 1,233 |
Short-Term Debt Repaid | - | -13.99 | - | -25.81 | -1.69 |
Long-Term Debt Repaid | -218.32 | -224.32 | -516.85 | -1,112 | -1,177 |
Total Debt Repaid | -218.32 | -238.31 | -516.85 | -1,138 | -1,179 |
Net Debt Issued (Repaid) | -82.39 | -192.67 | -264.05 | 55.49 | 54.58 |
Common Dividends Paid | -67.38 | -36.75 | - | -196 | -85.75 |
Other Financing Activities | -9.44 | -13.1 | -45.85 | -30.89 | -33.61 |
Financing Cash Flow | -159.21 | -242.52 | -309.9 | -171.4 | -64.78 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | 2.08 | -3.78 | -0.4 | -12.36 | 4.24 |
Net Cash Flow | 251.75 | -83.52 | -14.68 | 585.25 | -419.7 |
Free Cash Flow
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 |
Free Cash Flow | 265.92 | -13.3 | 195 | 741.49 | -372.07 |
Free Cash Flow Growth | - | - | -73.70% | - | - |
Free Cash Flow Margin | 6.43% | -0.30% | 4.39% | 12.25% | -5.51% |
Free Cash Flow Per Share | 0.22 | -0.01 | 0.16 | 0.60 | -0.30 |
Levered Free Cash Flow | 330.3 | 98 | 86.33 | 770.78 | -433.3 |
Unlevered Free Cash Flow | 336.17 | 106.21 | 102.74 | 784.16 | -423.79 |
Additional Metrics
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 |
Cash Interest Paid | 9.44 | 13.1 | 7 | 19.9 | 14.95 |
Cash Income Tax Paid | 40.07 | 19.79 | 60.43 | 57.62 | 53.25 |
Change in Working Capital | 78.34 | -81.56 | 324.24 | 757.06 | -718 |