EPI (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	-0.2	21.5	-46.75	-29.37
Depreciation & Amortization	31.1	27.04	14.26	1.67
Loss (Gain) From Sale of Assets	-	-0.02	-0.16	0.4
Asset Writedown & Restructuring Costs	-	0.61	0.01	-
Loss (Gain) From Sale of Investments	1.58	10.82	13.03	41.38
Other Operating Activities	-5.62	-2.92	3.08	4.21
Change in Accounts Receivable	3.06	-1.33	-9.13	12.49
Change in Inventory	0.04	0.16	-0.33	-
Change in Accounts Payable	1.8	-16.33	11.86	-2.58
Change in Other Net Operating Assets	-1.5	54.94	14.71	15.83
Operating Cash Flow	31.17	83.16	20.6	65.91
Operating Cash Flow Growth	-62.52%	303.64%	-68.74%	243.33%
Capital Expenditures	-12.89	-29.8	-165.22	-36.37
Sale of Property, Plant & Equipment	-	0.71	-	-
Divestitures	-	0	8.75	28.93
Investment in Securities	-	24.34	32.37	-
Other Investing Activities	7.64	5.86	-0.91	0.08
Investing Cash Flow	-5.25	1.11	-125.01	-7.35
Long-Term Debt Repaid	-1.61	-1.55	-1.5	-1.34
Net Debt Issued (Repaid)	-1.61	-1.55	-1.5	-1.34
Other Financing Activities	-0.12	-0.19	-0.12	-0.1
Financing Cash Flow	-1.73	-1.74	-1.62	-1.44
Foreign Exchange Rate Adjustments	0.84	-0.04	-	0.08
Net Cash Flow	25.03	82.49	-106.03	57.2
Free Cash Flow	18.28	53.36	-144.62	29.55
Free Cash Flow Growth	-65.75%	-	-	62.72%
Free Cash Flow Margin	22.11%	64.23%	-320.65%	120.62%
Free Cash Flow Per Share	0.04	0.10	-0.28	0.06
Cash Interest Paid	0.12	0.19	0.12	0.1
Cash Income Tax Paid	1.29	-1.01	0.16	-0.92
Levered Free Cash Flow	25.39	52.04	-100.42	2.3
Unlevered Free Cash Flow	25.47	52.16	-100.34	2.36
Change in Working Capital	2.92	37.43	17.11	51.99

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