Pa Shun International Holdings Limited (HKG:0574)

HKG:0574 Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-15.31	2.35	-43.38	-330.4
Depreciation & Amortization	3.08	3.28	3.57	6.29
Other Amortization	8.18	-1.2	0.98	57.17
Asset Writedown & Restructuring Costs	4.51	9.34	17	135.89
Loss (Gain) From Sale of Investments	-	-	-	26.14
Provision & Write-off of Bad Debts	-3.81	-20.24	4.07	41.12
Other Operating Activities	4.18	15.87	10.15	49.69
Change in Accounts Receivable	6.19	3.01	-3.69	-19.78
Change in Inventory	-30.57	-0.47	1.05	7.71
Change in Accounts Payable	-13.91	2.3	9.32	-5.13
Change in Other Net Operating Assets	35.78	-56.99	-1.4	9.4
Operating Cash Flow	-1.68	-42.75	-2.32	-21.9
Capital Expenditures	-0.1	-0.07	-0.03	-0.22
Investment in Securities	-	-	3	15
Other Investing Activities	0.01	0	0.01	10.19
Investing Cash Flow	-0.09	-0.07	2.98	24.97
Short-Term Debt Issued	11.38	7.68	5	16.68
Long-Term Debt Issued	6.62	49.64	3.52	-
Total Debt Issued	18	57.31	8.52	16.68
Short-Term Debt Repaid	-7.9	-4.5	-7.99	-8
Long-Term Debt Repaid	-8.5	-2.19	-0.91	-12.65
Total Debt Repaid	-16.4	-6.69	-8.9	-20.65
Net Debt Issued (Repaid)	1.6	50.63	-0.38	-3.97
Other Financing Activities	-0.38	6.8	-0.65	-2.1
Financing Cash Flow	1.23	57.42	-1.02	-6.07
Foreign Exchange Rate Adjustments	-0	-0	-0.01	0
Net Cash Flow	-0.54	14.61	-0.37	-2.99
Free Cash Flow	-1.78	-42.82	-2.35	-22.12
Free Cash Flow Margin	-2.05%	-33.08%	-3.27%	-25.75%
Free Cash Flow Per Share	-0.00	-0.03	-0.00	-0.01
Cash Interest Paid	0.38	0.5	0.65	2.1
Cash Income Tax Paid	0.67	0.04	1.83	-1.01
Levered Free Cash Flow	-24.22	-49.28	20.97	192.32
Unlevered Free Cash Flow	-14.97	-41.2	27.55	198.88
Change in Working Capital	-2.51	-52.15	5.29	-7.8

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