Sheng Yuan Holdings Limited (HKG:0851)

Sheng Yuan Holdings Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	31.89	-27.77	-5.8	4.65	12.01
Depreciation & Amortization	1.66	2.79	3	3.01	3.07
Loss (Gain) From Sale of Assets	-	-	-	-	-0.05
Asset Writedown & Restructuring Costs	-	-	-	-	0.16
Loss (Gain) From Sale of Investments	-3.25	12.43	7.26	-1.34	-
Provision & Write-off of Bad Debts	-5.04	0.48	14.52	3.09	0.44
Other Operating Activities	3.69	1.56	2.85	5.28	8.92
Change in Accounts Receivable	30.61	-9.6	-1.37	-9.9	-18.89
Change in Accounts Payable	-28.38	-49.12	57.83	18.86	-2.93
Change in Unearned Revenue	-0.17	0.11	0.06	-0.29	0.29
Change in Other Net Operating Assets	23.09	38.45	-52.12	-17.59	4.73
Operating Cash Flow	36.63	-30.42	10.71	6.58	7.74
Operating Cash Flow Growth	-	-	62.71%	-14.92%	-
Capital Expenditures	-	-0.41	-	-	-
Sale of Property, Plant & Equipment	-	-	-	-	0.05
Investment in Securities	-	-	-	-19.53	-
Other Investing Activities	-38.01	1.21	2.65	-	-
Investing Cash Flow	-38.01	0.8	2.65	-19.53	0.05
Long-Term Debt Issued	-	-	-	50.1	-
Total Debt Issued	-	-	-	50.1	-
Long-Term Debt Repaid	-1.54	-2.55	-2.43	-1.97	-3.07
Total Debt Repaid	-1.54	-2.55	-2.43	-1.97	-3.07
Net Debt Issued (Repaid)	-1.54	-2.55	-2.43	48.13	-3.07
Other Financing Activities	-0.2	-0.6	-0.45	-0.74	-
Financing Cash Flow	-1.74	-3.15	-2.88	47.4	-3.07
Foreign Exchange Rate Adjustments	0	0	0.35	-0	0.09
Net Cash Flow	-3.12	-32.76	10.83	34.45	4.81
Free Cash Flow	36.63	-30.83	10.71	6.58	7.74
Free Cash Flow Growth	-	-	62.71%	-14.92%	-
Free Cash Flow Margin	71.78%	-32116.67%	22.27%	14.66%	17.37%
Free Cash Flow Per Share	0.04	-0.04	0.03	0.02	0.02
Cash Interest Paid	0.2	0.22	0.45	0.74	1.06
Cash Income Tax Paid	-0.28	-0.27	4.29	8.39	-0.62
Levered Free Cash Flow	41.15	-29.82	14.45	8.14	-0.7
Unlevered Free Cash Flow	41.27	-27.43	20.35	13.11	3.61
Change in Net Working Capital	-17.16	15.3	-14.18	1.43	12.39

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