Art Group Holdings Cash Flow Statement

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	-50.51	41.89	-270.79	-683.45	-96.67	-178.32
Depreciation & Amortization	2.62	2.19	0.83	1.38	1.26	5.36
Gain (Loss) on Sale of Assets	628.37	628.37	-	-	9.17	30.67
Asset Writedown	56.48	56.48	260.87	720.23	162.65	282.71
Change in Accounts Receivable	-7.84	-7.84	-1.66	-42.65	-3.07	-17.7
Change in Other Net Operating Assets	0.61	0.61	-0.05	14.46	12.11	-239.61
Other Operating Activities	-579.66	-702.49	96.16	-137.83	3.01	-16.12
Net Cash from Discontinued Operations	-	-	-	-	-10.48	-31.52
Operating Cash Flow	51.34	20.49	50.75	60.81	118.99	-167.64
Operating Cash Flow Growth	26.65%	-59.64%	-16.53%	-48.90%	-	-
Acquisition of Real Estate Assets	-0.05	-2.65	-0.07	-0.2	-3.98	-10.73
Net Sale / Acq. of Real Estate Assets	-0.05	-2.65	-0.07	-0.2	-3.98	-10.73
Cash Acquisition	-	3.39	-	-	-	-
Other Investing Activities	0.03	0.06	0.13	0.06	-3.53	3.55
Investing Cash Flow	9.38	12.5	19.37	33.56	299.39	-369.15
Short-Term Debt Issued	-	19.85	4.16	9.06	296.75	153.11
Long-Term Debt Issued	-	-	-	6.4	-	308.24
Total Debt Issued	7.86	19.85	4.16	15.46	296.75	461.34
Short-Term Debt Repaid	-	-14.21	-0.19	-55.55	-296.71	-106.23
Long-Term Debt Repaid	-	-36.08	-58.18	-40.38	-12.19	-175.02
Total Debt Repaid	-44.22	-50.29	-58.38	-95.93	-308.9	-281.24
Net Debt Issued (Repaid)	-36.36	-30.45	-54.21	-80.47	-12.15	180.1
Other Financing Activities	0.44	0.11	-	-	-182.44	-70.47
Foreign Exchange Rate Adjustments	-2.44	1.51	-6.13	-2.28	-3.87	24.76
Net Cash Flow	22.37	4.17	7.09	11.63	4.83	-402.4
Cash Interest Paid	-	-	-	-	-	62.36
Cash Income Tax Paid	1.65	1.65	6.19	7.29	16.18	3.49
Levered Free Cash Flow	39.19	32.24	-4.33	187.52	407.49	-523.27
Unlevered Free Cash Flow	53.61	47.95	20.35	214.87	437.31	-482.1
Change in Working Capital	-6.63	-6.63	-1.44	-26.11	-1.5	-260.89

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Real Estate template. Financial Sources.