Vision Values Holdings Limited (HKG:0862)

Vision Values Holdings Cash Flow Statement

Financials in millions HKD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Net Income	-54.33	-56.19	-56.47	-10.03	-37.55	-68.93
Depreciation & Amortization	6.34	6.31	6.89	7.43	2.68	2.55
Other Amortization	0.06	0.06	0.02	-	-	-
Loss (Gain) From Sale of Assets	0.2	0.2	-0.05	-0	-	-0.03
Asset Writedown & Restructuring Costs	39.64	39.64	44.39	-3.78	-4.32	24.87
Stock-Based Compensation	-	-	-	-	10.95	-
Other Operating Activities	-40.82	19.35	22.93	16.95	9.07	34.03
Change in Accounts Receivable	-102.54	-102.54	-90.52	-171.41	-46.96	2.25
Change in Inventory	0.27	0.27	0.29	0.02	91.95	-23.6
Change in Accounts Payable	58.37	58.37	25.74	0.98	1.9	2.13
Change in Other Net Operating Assets	-0.44	-0.44	1.68	12.25	-16.53	21
Operating Cash Flow	-93.26	-34.99	-45.1	-147.61	5.81	-25.54
Capital Expenditures	-13.78	-6.7	-14.02	-8.7	-8.98	-15.97
Sale of Property, Plant & Equipment	0.76	0.44	0.18	0.04	-	0.03
Other Investing Activities	-7.39	0.13	0.13	0.41	0.25	0
Investing Cash Flow	-20.42	-6.12	-13.71	-8.25	-8.73	-15.94
Short-Term Debt Issued	-	225.73	188.93	129.27	19.31	71
Long-Term Debt Issued	-	31.4	27.4	95.2	49.2	19.94
Total Debt Issued	136.51	257.13	216.33	224.47	68.51	90.94
Short-Term Debt Repaid	-	-188.93	-137.64	-68	-75.32	-41
Long-Term Debt Repaid	-	-1.71	-2.33	-1.98	-1.51	-1.58
Total Debt Repaid	-29.75	-190.64	-139.97	-69.98	-76.82	-42.58
Net Debt Issued (Repaid)	106.76	66.49	76.37	154.5	-8.32	48.37
Other Financing Activities	3	-10.34	-0.36	3	4.04	7.97
Financing Cash Flow	109.76	56.15	76.01	157.5	-4.28	56.34
Foreign Exchange Rate Adjustments	6.83	2.94	-0.04	-0.34	-0.73	0.02
Net Cash Flow	2.91	17.99	17.17	1.3	-7.93	14.88
Free Cash Flow	-107.04	-41.68	-59.12	-156.31	-3.17	-41.51
Free Cash Flow Margin	-29.72%	-10.66%	-11.26%	-39.01%	-2.49%	-75.31%
Free Cash Flow Per Share	-0.03	-0.01	-0.01	-0.04	-0.00	-0.01
Cash Interest Paid	0.54	1.31	3.24	2.81	2.44	1.39
Cash Income Tax Paid	8.39	6.87	5.93	5.09	-	-
Levered Free Cash Flow	99.68	162.89	-66.16	-136.68	15.23	-14.4
Unlevered Free Cash Flow	104.76	168.56	-60	-132.13	16.75	-13.27
Change in Working Capital	-44.34	-44.34	-62.81	-158.17	30.35	1.78

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