Ko Yo Chemical (Group) Limited (HKG:0827)

Ko Yo Chemical (Group) 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	-505.4	-152.34	201.56	379.24
Depreciation & Amortization	212.76	170.52	220.24	197.35
Loss (Gain) From Sale of Assets	12.83	2.67	4.15	-114.66
Asset Writedown & Restructuring Costs	-	-	-5.5	-
Stock-Based Compensation	0.51	1.4	3.17	193.63
Other Operating Activities	127.61	181.12	99.52	150.13
Change in Accounts Receivable	-23.66	10.54	225.67	-271.89
Change in Inventory	35.72	25.23	-79.44	-39.57
Change in Accounts Payable	41.26	43.21	43.42	-16.34
Change in Unearned Revenue	-4.97	-57.87	2.51	-42.58
Operating Cash Flow	-103.34	224.47	715.3	435.3
Operating Cash Flow Growth	-	-68.62%	64.33%	6520.47%
Capital Expenditures	-8.24	-218.78	-774.13	-663.45
Sale of Property, Plant & Equipment	-	1.81	0.74	0.43
Cash Acquisitions	-	-	-24.53	-
Sale (Purchase) of Real Estate	-	2.09	-	-
Investment in Securities	-	-	20	-20
Other Investing Activities	288.7	-503.63	-379.87	32.76
Investing Cash Flow	280.47	-718.51	-1,158	-650.26
Long-Term Debt Issued	940.59	1,154	445	836.5
Long-Term Debt Repaid	-1,448	-775.36	-220.99	-242.64
Net Debt Issued (Repaid)	-506.92	378.49	224.01	593.86
Other Financing Activities	274.35	-45.92	48.77	-
Financing Cash Flow	-232.57	332.57	272.77	593.86
Foreign Exchange Rate Adjustments	0.61	0.34	0.52	-0.17
Net Cash Flow	-54.83	-161.13	-169.2	378.72
Free Cash Flow	-111.57	5.69	-58.83	-228.16
Free Cash Flow Margin	-4.29%	0.20%	-1.84%	-7.44%
Free Cash Flow Per Share	-0.02	0.00	-0.00	-0.03
Cash Interest Paid	125.47	62.87	160.29	87.83
Cash Income Tax Paid	41.34	39.62	139.36	0.31
Levered Free Cash Flow	270.21	-642.07	454.12	-438.25
Unlevered Free Cash Flow	429.35	-489.81	609.23	-336.72
Change in Working Capital	48.35	21.11	192.16	-370.38

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.