Sheng Yuan Holdings Limited (HKG:0851)

Sheng Yuan Holdings Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	9.68	31.89	-27.77	-5.8	4.65
Depreciation & Amortization	1.62	1.66	2.79	3	3.01
Loss (Gain) From Sale of Investments	-5.81	-3.25	12.43	7.26	-1.34
Provision & Write-off of Bad Debts	0.27	-5.04	0.48	14.52	3.09
Other Operating Activities	-4.66	3.69	1.56	2.85	5.28
Change in Accounts Receivable	-31.3	30.61	-9.6	-1.37	-9.9
Change in Accounts Payable	31.8	-28.38	-49.12	57.83	18.86
Change in Unearned Revenue	-	-0.17	0.11	0.06	-0.29
Change in Other Net Operating Assets	-14.99	23.09	38.45	-52.12	-17.59
Operating Cash Flow	-13.38	36.63	-30.42	10.71	6.58
Operating Cash Flow Growth	-	-	-	62.71%	-14.92%
Capital Expenditures	-	-	-0.41	-	-
Investment in Securities	-	-	-	-	-19.53
Other Investing Activities	56.96	-38.01	1.21	2.65	-
Investing Cash Flow	56.96	-38.01	0.8	2.65	-19.53
Long-Term Debt Issued	-	-	-	-	50.1
Total Debt Issued	-	-	-	-	50.1
Long-Term Debt Repaid	-1.63	-1.54	-2.55	-2.43	-1.97
Total Debt Repaid	-1.63	-1.54	-2.55	-2.43	-1.97
Net Debt Issued (Repaid)	-1.63	-1.54	-2.55	-2.43	48.13
Other Financing Activities	-0.11	-0.2	-0.6	-0.45	-0.74
Financing Cash Flow	-1.74	-1.74	-3.15	-2.88	47.4
Foreign Exchange Rate Adjustments	0	0	0	0.35	-0
Net Cash Flow	41.83	-3.12	-32.76	10.83	34.45
Free Cash Flow	-13.38	36.63	-30.83	10.71	6.58
Free Cash Flow Growth	-	-	-	62.71%	-14.92%
Free Cash Flow Margin	-11.17%	71.78%	-32116.67%	22.27%	14.66%
Free Cash Flow Per Share	-0.01	0.04	-0.04	0.03	0.02
Cash Interest Paid	0.11	0.2	0.22	0.45	0.74
Cash Income Tax Paid	5.43	-0.28	-0.27	4.29	8.39
Levered Free Cash Flow	-11.4	41.15	-29.82	14.45	8.14
Unlevered Free Cash Flow	-11.33	41.27	-27.43	20.35	13.11
Change in Working Capital	-14.49	7.69	-19.91	-11.11	-8.1

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