Wai Chun Bio-Technology Cash Flow Statement

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

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Dec '21 Dec 31, 2021
Net Income	-14.62	-44.21	-15.43	-14.36	-17.03
Depreciation & Amortization	13.18	11.36	14.06	10.8	10.3
Loss (Gain) From Sale of Assets	0.18	0.61	-	-0.03	-
Asset Writedown & Restructuring Costs	1.75	58.15	-	-	-
Stock-Based Compensation	0.77	-	-	-	-
Provision & Write-off of Bad Debts	-1.34	1.7	3.48	-2.01	-
Other Operating Activities	14.36	-13.53	20.57	33.65	-2.67
Change in Accounts Receivable	2.24	6.14	7.87	-23.81	-
Change in Inventory	-21.93	3.71	22.77	-5.37	-
Change in Accounts Payable	-23.67	36.21	19.55	0.8	-
Change in Unearned Revenue	-1.06	-4.38	-10.59	9.35	-
Change in Other Net Operating Assets	31.56	-3.65	-13.4	-5.83	-
Operating Cash Flow	1.42	52.09	48.89	3.19	-9.4
Operating Cash Flow Growth	-97.27%	6.55%	1434.56%	-	-
Capital Expenditures	-25.54	-40.05	-28.18	-11.19	-0.3
Sale of Property, Plant & Equipment	-	-	-	0.07	-
Other Investing Activities	-0.47	0.01	0.04	0.02	0.02
Investing Cash Flow	-26.01	-40.04	-28.14	-11.1	-0.28
Short-Term Debt Issued	32.47	-	1.56	-	24.7
Long-Term Debt Issued	-	-	-	-	7.01
Total Debt Issued	32.47	-	1.56	53.99	31.71
Short-Term Debt Repaid	-	-11.76	-19.46	-	-19.24
Long-Term Debt Repaid	-1.13	-1.67	-1.72	-	-2.85
Total Debt Repaid	-1.13	-13.43	-21.18	-42.61	-22.09
Net Debt Issued (Repaid)	31.34	-13.43	-19.62	11.38	9.62
Other Financing Activities	-2.44	-2.7	-3.56	-2.95	-4.03
Financing Cash Flow	28.89	-16.12	-23.18	8.43	5.6
Foreign Exchange Rate Adjustments	0.09	-0.09	1.22	0.86	3.29
Net Cash Flow	4.4	-4.15	-1.21	1.38	-0.8
Free Cash Flow	-24.12	12.05	20.71	-8.01	-9.7
Free Cash Flow Growth	-	-41.84%	-	-	-
Free Cash Flow Margin	-6.40%	3.26%	2.68%	-1.19%	-1.96%
Free Cash Flow Per Share	-0.14	0.07	0.12	-0.05	-0.06
Cash Interest Paid	2.46	2.76	3.6	3.03	4.03
Cash Income Tax Paid	2.04	0.54	6.2	2.67	-
Levered Free Cash Flow	48.29	5.23	7.75	-	10.42
Unlevered Free Cash Flow	56.83	16.43	18.45	-	18.43
Change in Working Capital	-12.86	38.02	26.21	-24.86	-

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