HKG:0928 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	-38.45	-47.45	15.82	-25.19	-34.46	-4.58
Depreciation & Amortization	0.71	0.85	3.6	4.05	1.55	1.88
Loss (Gain) From Sale of Assets	30.95	30.95	-2.12	-	-	-2.45
Asset Writedown & Restructuring Costs	-	-	-	4.16	-	-
Loss (Gain) From Sale of Investments	-	-	-	-	9.1	3.18
Loss (Gain) on Equity Investments	-	-	0.02	-0.29	5.94	5
Provision & Write-off of Bad Debts	10.63	10.63	6.16	0.84	-	0.03
Other Operating Activities	-59.03	8.66	4.66	13.39	11.77	8.8
Change in Accounts Receivable	21.69	21.69	-20.11	-114.1	18.07	-112.27
Change in Inventory	-50.15	-50.15	-75.11	0.01	54.17	-54.17
Change in Accounts Payable	10.33	10.33	22.27	-13.91	8.08	-23.51
Change in Unearned Revenue	14.16	14.16	9.03	-	-	-0.51
Change in Other Net Operating Assets	-	-	3.44	-3.44	22.64	-3.09
Operating Cash Flow	-59.15	-0.32	-32.32	-134.49	96.86	-181.69
Capital Expenditures	-	-	-	-0.21	-0.01	-
Divestitures	-0.05	-0.05	-	-	-	-0.11
Investment in Securities	-	-	-	95.07	-67.81	-34.35
Other Investing Activities	-	-	0	0.01	0.01	0.34
Investing Cash Flow	-0.05	-0.05	0	94.87	-67.82	-34.11
Long-Term Debt Issued	-	-	-	2.5	-	-
Total Debt Issued	-	-	-	2.5	-	-
Long-Term Debt Repaid	-	-0.75	-1.28	-1.3	-0.81	-0.93
Total Debt Repaid	-0.64	-0.75	-1.28	-1.3	-0.81	-0.93
Net Debt Issued (Repaid)	-0.64	-0.75	-1.28	1.2	-0.81	-0.93
Issuance of Common Stock	-	-	18.84	26.37	-	29.28
Other Financing Activities	54.24	-0.42	-0.18	-0.16	-0.02	-0.06
Financing Cash Flow	53.61	-1.18	17.39	27.4	-0.83	28.29
Foreign Exchange Rate Adjustments	5.72	1.1	-2.38	-7.4	0.62	8.51
Net Cash Flow	0.12	-0.46	-17.31	-19.62	28.83	-179
Free Cash Flow	-59.15	-0.32	-32.32	-134.7	96.85	-181.69
Free Cash Flow Margin	-76.33%	-0.79%	-13.83%	-60.17%	104.28%	-178.05%
Free Cash Flow Per Share	-0.03	-	-0.02	-0.09	0.07	-0.15
Cash Interest Paid	0.12	0.13	0.18	0.16	0.02	0.06
Cash Income Tax Paid	-	-	0.23	0.11	-	0.51
Levered Free Cash Flow	30.27	35.62	-49.42	-98.06	83.91	-189.59
Unlevered Free Cash Flow	30.87	36.12	-49.3	-97.92	83.92	-189.55
Change in Working Capital	-3.96	-3.96	-60.46	-131.45	102.96	-193.55

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