Uni-Bio Science Group Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	93.33	82.77	70.88	38.51	-19.59
Depreciation & Amortization	17.52	17.35	16.44	17.09	20.37
Other Amortization	3.99	4.01	0.44	0.46	0.48
Loss (Gain) From Sale of Assets	0.08	0.57	0.61	0.76	2.63
Asset Writedown & Restructuring Costs	-	-	-	-	-0
Loss (Gain) From Sale of Investments	-0.35	-0.13	-	-	-0.04
Stock-Based Compensation	1.01	0.18	-	0.54	3.93
Provision & Write-off of Bad Debts	1.22	5.48	1.1	2.27	-1.94
Other Operating Activities	-0.3	9.97	0.3	0.33	12.19
Change in Accounts Receivable	-22.95	-27.01	-1.07	0.82	14.46
Change in Inventory	-3.69	-3.29	-4.39	2.08	-23.19
Change in Accounts Payable	-2.94	-16.39	11.52	-13.91	-4.28
Change in Unearned Revenue	1.88	-6.8	3.02	-0.3	7.03
Operating Cash Flow	88.79	66.71	98.85	48.66	12.04
Operating Cash Flow Growth	33.10%	-32.52%	103.14%	304.09%	-
Capital Expenditures	-52.23	-38	-59.74	-28.43	-8.43
Sale of Property, Plant & Equipment	0.24	0.14	-	0.1	0.02
Investment in Securities	-	-114.75	-	-	36.36
Other Investing Activities	120.27	-15.46	-16.41	1.3	14.18
Investing Cash Flow	68.28	-168.07	-76.14	-27.03	42.12
Short-Term Debt Issued	4.77	5.13	7.21	15.24	7.64
Long-Term Debt Issued	41.85	70.4	41.88	-	-
Total Debt Issued	46.63	75.54	49.09	15.24	7.64
Short-Term Debt Repaid	-3.63	-6.72	-3.59	-	-
Long-Term Debt Repaid	-59.13	-15.01	-15.04	-3.83	-0.68
Total Debt Repaid	-62.77	-21.73	-18.63	-3.83	-0.68
Net Debt Issued (Repaid)	-16.14	53.81	30.46	11.41	6.97
Repurchase of Common Stock	-	-24.83	-5.17	-	-6.01
Other Financing Activities	-18.05	-12.15	-0.78	-8.83	-0.48
Financing Cash Flow	-34.18	16.83	24.51	2.58	0.48
Foreign Exchange Rate Adjustments	-8.28	9.51	-16.2	-9.6	3.96
Net Cash Flow	114.61	-75.03	31.02	14.61	58.6
Free Cash Flow	36.56	28.71	39.11	20.23	3.61
Free Cash Flow Growth	27.35%	-26.59%	93.33%	460.70%	-
Free Cash Flow Margin	6.24%	5.19%	8.07%	4.59%	1.02%
Free Cash Flow Per Share	0.01	0.01	0.01	0.00	0.00
Cash Interest Paid	1.51	1.19	0.78	0.38	0.48
Cash Income Tax Paid	8.32	6.46	8.94	3.62	1.43
Levered Free Cash Flow	19.78	-14.25	18.17	25.8	34.81
Unlevered Free Cash Flow	20.72	-13.5	18.66	26.04	35.11
Change in Working Capital	-27.7	-53.48	9.08	-11.3	-5.99

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