Boyaa Interactive International Limited (HKG:0434)

HKG:0434 Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-1,257	-238.63	968.88	129.09	72.58	-5.36
Depreciation & Amortization	8.11	11.59	8.98	12.72	16.65	21.07
Other Amortization	0.54	0.54	0.92	0.24	-	0.03
Loss (Gain) From Sale of Assets	-27.4	-27.4	2.35	0.03	-7.52	0.3
Asset Writedown & Restructuring Costs	-	-	-	-	-	15.14
Loss (Gain) From Sale of Investments	15.17	15.17	52.54	61.53	65.52	126.07
Loss (Gain) on Equity Investments	0.06	0.06	-0.36	1.76	0.71	6.79
Stock-Based Compensation	46.55	46.55	2.8	1.94	3.31	0.48
Provision & Write-off of Bad Debts	0.17	0.17	-0.05	-0.19	-5.83	0.1
Other Operating Activities	1,365	325.52	-885.74	-63.98	-13.84	-6.82
Change in Accounts Receivable	-80.51	-80.51	5.49	-6.04	2.66	-2.83
Change in Accounts Payable	-0.04	-0.04	0.27	-4.75	1.2	-5.56
Change in Unearned Revenue	0.72	0.72	-0.92	3.96	-2.75	-2.55
Change in Other Net Operating Assets	9.59	9.59	25.14	-33.7	12.39	4.39
Operating Cash Flow	80.63	63.33	180.3	102.66	145.15	152.13
Operating Cash Flow Growth	-18.29%	-64.87%	75.63%	-29.27%	-4.59%	1.68%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-0.32	-1.03	-20.31	-9.99	-3.97	-3.66
Sale of Property, Plant & Equipment	0.09	0.11	-	0.04	2.17	0.64
Divestitures	-	2.57	-	-	12.2	-
Sale (Purchase) of Intangibles	-0.52	-0.52	-	-2.06	-	-
Sale (Purchase) of Real Estate	-	-	-64.22	-	-	-
Investment in Securities	69.19	148.79	708.79	414.65	-162.98	-157.37
Other Investing Activities	-503.06	-616.93	-1,439	-29.59	51.09	-154.26
Investing Cash Flow	-434.62	-467	-814.77	373.04	-101.49	-314.65

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Repaid	-	-3.81	-4.95	-4.57	-4.55	-4.61
Lease Payments	-3.82	-3.81	-4.95	-4.57	-4.55	-4.61
Net Debt Issued (Repaid)	-3.82	-3.81	-4.95	-4.57	-4.55	-4.61
Issuance of Common Stock	416.51	416.51	-	-	-	-
Repurchase of Common Stock	-35.3	-10.95	-5.64	-	-0.13	-0.52
Common Dividends Paid	-	-75.6	-26.41	-	-	-
Financing Cash Flow	377.39	326.16	-36.99	-4.57	-4.67	-5.13

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-6.28	0.98	-11.16	24.96	12.63	-5.18
Net Cash Flow	17.12	-76.53	-682.62	496.09	51.61	-172.83

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	80.31	62.31	159.99	92.67	141.17	148.47
Free Cash Flow Growth	-8.38%	-61.05%	72.64%	-34.36%	-4.91%	9.65%
Free Cash Flow Margin	15.95%	13.32%	31.94%	21.32%	33.28%	33.03%
Free Cash Flow Per Share	0.11	0.09	0.24	0.14	0.21	0.23
Levered Free Cash Flow	231.49	-505.64	-1,691	-24.18	112.6	115.88
Unlevered Free Cash Flow	231.9	-505.2	-1,690	-23.71	113.06	116.07
Free Cash Flow After Leases	76.5	58.5	155.04	88.1	136.63	143.86

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	0.66	0.72	1.18	0.76	0.74	0.29
Cash Income Tax Paid	10.82	14.41	9.37	7.88	6.93	12.53
Change in Working Capital	-70.24	-70.24	29.97	-40.53	13.5	-6.55

Data Source: S&P Global Market Intelligence Last updated: Aug 20, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 9, 2026

Data Sources Report a data error