Ling Yui Holdings Cash Flow Statement

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	-21.78	-20.55	0.66	-30.04	2.24	-0.55
Depreciation & Amortization	12.33	12.86	12.27	9.83	12.05	11.39
Loss (Gain) From Sale of Assets	-0.03	-0.03	-	-	0.25	-0.13
Provision & Write-off of Bad Debts	22.21	22.21	0	-	1.3	1.33
Other Operating Activities	21.76	1.59	1.45	-1.2	2.06	5.28
Change in Accounts Receivable	-41.56	-41.56	54.48	37.38	-21.64	46.82
Change in Accounts Payable	11.36	11.36	-21.52	-20.42	19.83	-39.35
Change in Unearned Revenue	-1.46	-1.46	-1.84	1.76	2.25	-4.42
Change in Other Net Operating Assets	3.32	3.32	-14.58	3.2	6.11	-1.88
Operating Cash Flow	6.15	-12.25	30.91	0.51	24.43	18.49
Operating Cash Flow Growth	-16.81%	-	5936.91%	-97.90%	32.13%	-
Capital Expenditures	-0.14	-0.1	-1.53	-0.28	-5.46	-4.15
Sale of Property, Plant & Equipment	0.03	0.03	-	-	-	0.19
Other Investing Activities	0.14	0.14	0.14	0.18	0.13	0.13
Investing Cash Flow	0.03	0.07	-1.38	-0.1	-5.33	-3.82
Long-Term Debt Issued	-	99.11	87.41	110.67	99.06	94.34
Total Debt Issued	80.07	99.11	87.41	110.67	99.06	94.34
Long-Term Debt Repaid	-	-100.36	-97.96	-106.89	-117.32	-101.37
Total Debt Repaid	-95.43	-100.36	-97.96	-106.89	-117.32	-101.37
Net Debt Issued (Repaid)	-15.36	-1.25	-10.55	3.78	-18.26	-7.03
Other Financing Activities	-1.57	-1.73	-1.76	-1.68	-1.37	-2.22
Financing Cash Flow	-16.93	-2.98	-12.31	2.09	-19.63	-9.25
Net Cash Flow	-10.75	-15.17	17.22	2.5	-0.53	5.42
Free Cash Flow	6.01	-12.35	29.38	0.23	18.97	14.34
Free Cash Flow Growth	-20.80%	-	12511.16%	-98.77%	32.31%	-
Free Cash Flow Margin	3.24%	-5.76%	15.14%	0.10%	5.51%	5.95%
Free Cash Flow Per Share	0.01	-0.01	0.04	-	0.02	0.02
Cash Interest Paid	1.57	1.73	1.76	1.68	1.37	2.22
Cash Income Tax Paid	-	-	0.17	0.02	0.02	-2.53
Levered Free Cash Flow	15.44	-7.09	25.99	9.52	15.31	3.94
Unlevered Free Cash Flow	16.42	-6.01	27.09	10.57	16.17	5.33
Change in Working Capital	-28.34	-28.34	16.54	21.92	6.54	1.17

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.