Hans Group Holdings 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	-180.55	-35.13	0.21	-16.05
Depreciation & Amortization	288.56	55.22	56.93	76.23
Loss (Gain) From Sale of Assets	-	-	0.13	0
Asset Writedown & Restructuring Costs	4.56	-	-	-
Loss (Gain) From Sale of Investments	-	39.39	8.07	-70.03
Stock-Based Compensation	-	-	15.87	56.58
Provision & Write-off of Bad Debts	-	-1	-4	13.72
Other Operating Activities	175.89	-8.19	-4.45	55.63
Change in Accounts Receivable	-40.86	182.25	167.52	66.26
Change in Inventory	26.47	-66.02	11.71	34.94
Change in Accounts Payable	149.06	-19.25	41.81	-72.06
Change in Other Net Operating Assets	-14.07	-2.3	0.26	-1.35
Operating Cash Flow	409.05	144.99	294.05	143.88
Operating Cash Flow Growth	182.13%	-50.69%	104.38%	-
Capital Expenditures	-46.25	-7.56	-5.41	-4.77
Sale of Property, Plant & Equipment	0.13	-	0.09	0.07
Cash Acquisitions	-142.08	-	-	-
Sale (Purchase) of Intangibles	-0.13	-	-	-
Sale (Purchase) of Real Estate	-	-0.76	-	-
Investment in Securities	-	84.44	-105.5	-272.49
Other Investing Activities	13.92	43.92	104.96	15.58
Investing Cash Flow	-174.4	120.04	-5.86	-261.61
Long-Term Debt Issued	1,070	687.99	146.7	120.45
Total Debt Issued	1,070	687.99	146.7	120.45
Long-Term Debt Repaid	-920.83	-707.27	-276.32	-171.51
Total Debt Repaid	-920.83	-707.27	-276.32	-171.51
Net Debt Issued (Repaid)	148.8	-19.28	-129.62	-51.06
Repurchase of Common Stock	-115	-	-3.24	-
Other Financing Activities	-154.06	-32.44	-51.45	-54.95
Financing Cash Flow	-120.26	-51.72	-184.32	-106.01
Foreign Exchange Rate Adjustments	-1.27	-0.74	-4.7	0.99
Net Cash Flow	113.11	212.57	99.18	-222.75
Free Cash Flow	362.8	137.43	288.65	139.11
Free Cash Flow Growth	163.99%	-52.39%	107.50%	-
Free Cash Flow Margin	10.22%	14.49%	41.54%	7.04%
Free Cash Flow Per Share	0.09	0.04	0.07	0.04
Cash Interest Paid	110.75	32.44	51.45	54.95
Cash Income Tax Paid	21.96	4.07	1.61	4.19
Levered Free Cash Flow	931.73	124.79	245.64	111.7
Unlevered Free Cash Flow	1,007	144.6	278.09	146.03
Change in Working Capital	120.6	94.69	221.3	27.8

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