Legend Upstar Holdings Limited (HKG:0459)
Hong Kong · Delayed Price · Currency is HKD 0.1330
+0.0010 (0.76%)
Inactive · Last trade price on Feb 27, 2026
Legend Upstar Holdings Cash Flow Statement
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Net Income | -68.89 | -26.04 | -0.73 | -3.69 | 49.84 | -7.28 |
Depreciation & Amortization | 19.09 | 21.64 | 29.25 | 31.52 | 28.09 | 33.93 |
Loss (Gain) From Sale of Assets | - | - | -6.97 | - | - | - |
Asset Writedown & Restructuring Costs | 53.9 | 53.9 | 26.7 | 11.3 | 2.69 | 25.1 |
Loss (Gain) From Sale of Investments | 6.46 | 6.46 | 10.36 | 6.22 | 7.14 | 14.77 |
Stock-Based Compensation | - | - | 0.02 | 3.39 | - | - |
Other Operating Activities | 117.19 | -7.9 | -11.2 | -4.51 | 15.92 | -4.96 |
Change in Accounts Receivable | -29.4 | -29.4 | 25.24 | 10.79 | -32.98 | -23.97 |
Change in Accounts Payable | -3.69 | -3.69 | -40.13 | -10.21 | 31 | 12.15 |
Change in Other Net Operating Assets | 81.03 | 81.03 | 28.66 | -44.65 | -203.38 | -65.33 |
Operating Cash Flow | 175.7 | 96.01 | 61.19 | 0.16 | -101.69 | -15.57 |
Operating Cash Flow Growth | - | 56.92% | 37438.04% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Capital Expenditures | -9.27 | -4.19 | -3.94 | -8.45 | -31.2 | -0.88 |
Cash Acquisitions | - | - | - | -46.81 | -34.57 | - |
Divestitures | - | - | 32.45 | - | - | - |
Sale (Purchase) of Real Estate | - | - | - | -22.4 | -128.49 | - |
Investment in Securities | - | - | - | 6.39 | 38.84 | -20.44 |
Other Investing Activities | 6.27 | 7.37 | 6.57 | 1.2 | 0.25 | 6.05 |
Investing Cash Flow | -3 | 3.18 | 35.07 | -70.07 | -155.16 | -15.27 |
Financing Activities
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Short-Term Debt Issued | - | - | - | - | - | 0.42 |
Long-Term Debt Issued | - | 102 | - | 200.75 | 291 | - |
Total Debt Issued | 102 | 102 | - | 200.75 | 291 | 0.42 |
Long-Term Debt Repaid | - | -131.45 | -89.86 | -203.89 | -226.64 | -35.02 |
Total Debt Repaid | -264.17 | -131.45 | -89.86 | -203.89 | -226.64 | -35.02 |
Net Debt Issued (Repaid) | -162.17 | -29.45 | -89.86 | -3.14 | 64.36 | -34.6 |
Other Financing Activities | -2.93 | -2.93 | - | - | - | - |
Financing Cash Flow | -165.1 | -32.37 | -89.86 | -3.14 | 64.36 | -34.6 |
Net Cash Flow
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Net Cash Flow | 7.61 | 66.82 | 6.4 | -73.04 | -192.49 | -65.44 |
Free Cash Flow
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Free Cash Flow | 166.43 | 91.82 | 57.24 | -8.28 | -132.88 | -16.45 |
Free Cash Flow Growth | - | 60.41% | - | - | - | - |
Free Cash Flow Margin | 42.04% | 25.73% | 14.42% | -1.84% | -24.54% | -4.80% |
Free Cash Flow Per Share | 0.09 | 0.05 | 0.03 | -0.01 | -0.07 | -0.01 |
Levered Free Cash Flow | 157.92 | 84.11 | 40.81 | -18.84 | -142.22 | -44.47 |
Unlevered Free Cash Flow | 170.27 | 98.73 | 55.03 | -11.72 | -138.82 | -36.98 |
Additional Metrics
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Cash Interest Paid | 19.75 | 23.4 | 22.75 | 11.39 | 3.61 | 3.93 |
Cash Income Tax Paid | 3.01 | 3.21 | 11.31 | 4.75 | -2.09 | 5.96 |
Change in Working Capital | 47.95 | 47.95 | 13.77 | -44.07 | -205.36 | -77.15 |