Frontier Services Group Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-103.88	51.18	-28.97	-159.7
Depreciation & Amortization	36.67	31.98	46.61	49.63
Other Amortization	0.27	0.32	0.32	0.05
Loss (Gain) From Sale of Assets	6.05	-52.78	-4.93	8.38
Asset Writedown & Restructuring Costs	55.26	40.54	1.24	17.76
Loss (Gain) From Sale of Investments	8.19	24.95	38.75	30.87
Loss (Gain) on Equity Investments	-0.06	-4.29	-4.08	-3.34
Stock-Based Compensation	-1.87	2.62	5.04	-
Other Operating Activities	11.89	-22.84	-39.71	20.27
Change in Accounts Receivable	55.67	-49.46	-105.86	-19.73
Change in Inventory	-2.05	0.29	1.97	-1.1
Change in Accounts Payable	7.87	28.71	69.16	34.6
Operating Cash Flow	74.02	51.22	-20.46	-22.32
Operating Cash Flow Growth	44.52%	-	-	-
Capital Expenditures	-56.03	-28.06	-14.22	-34.29
Sale of Property, Plant & Equipment	45.82	0.53	16.52	8.12
Cash Acquisitions	-	-	-	-171.21
Divestitures	0.05	-	-	-
Sale (Purchase) of Intangibles	-0.76	-	-	-
Investment in Securities	-	-	0.62	2.69
Other Investing Activities	1.65	4.98	8.3	2.03
Investing Cash Flow	-9.29	-22.55	11.23	-192.67
Long-Term Debt Issued	-	-	-	213.64
Long-Term Debt Repaid	-75.36	-12.66	-46.43	-37.57
Net Debt Issued (Repaid)	-75.36	-12.66	-46.43	176.07
Other Financing Activities	-18.27	-1.26	-19.28	-15.27
Financing Cash Flow	-93.63	-13.92	-65.71	160.8
Foreign Exchange Rate Adjustments	-5.36	-3.43	-5.69	2.95
Net Cash Flow	-34.25	11.32	-80.64	-51.25
Free Cash Flow	17.99	23.16	-34.68	-56.62
Free Cash Flow Growth	-22.33%	-	-	-
Free Cash Flow Margin	2.39%	2.85%	-3.60%	-7.49%
Free Cash Flow Per Share	0.01	0.01	-0.01	-0.02
Cash Interest Paid	18.27	4.3	12.64	15.23
Cash Income Tax Paid	9.78	3.65	-2.88	4.6
Levered Free Cash Flow	10.22	-32.83	-15.6	-32.63
Unlevered Free Cash Flow	22.23	-20.29	3.07	-24.13
Change in Working Capital	61.49	-20.46	-34.73	13.77

Source: S&P Global Market Intelligence. Standard template. Financial Sources.