V.S. International Group Limited (HKG:1002)

V.S. International Group Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Net Income	-1.56	-3.12	-7.15	-0.87
Depreciation & Amortization	2.68	1.88	3.38	3.82
Loss (Gain) From Sale of Assets	-0.03	-0.28	0.71	-0.43
Asset Writedown & Restructuring Costs	2.48	1.61	4.11	1.42
Loss (Gain) From Sale of Investments	0.4	0	0	0.6
Loss (Gain) on Equity Investments	-0.62	-0.34	-0.32	-0.69
Other Operating Activities	-3.35	0.06	0.01	0.48
Change in Accounts Receivable	0.42	2.15	6.03	3.45
Change in Inventory	-0.28	1.23	0.48	0.45
Change in Accounts Payable	-0.65	-1.33	-2.04	-7.38
Change in Other Net Operating Assets	0.11	0.03	0.35	0.75
Operating Cash Flow	-0.39	1.9	5.55	1.6
Operating Cash Flow Growth	-	-65.81%	246.20%	-84.05%
Capital Expenditures	-0.95	-	-0.04	-0.43
Sale of Property, Plant & Equipment	0.21	0.37	0.12	0.65
Investment in Securities	2.59	-	-	-
Other Investing Activities	0.16	0.13	0.16	0.08
Investing Cash Flow	2.01	0.5	0.23	0.29
Short-Term Debt Issued	-	-	-	9.13
Total Debt Issued	-	-	-	9.13
Short-Term Debt Repaid	-	-	-7.95	-19.14
Long-Term Debt Repaid	-	-0.63	-0.03	-0.95
Total Debt Repaid	-4.33	-0.63	-7.98	-20.09
Net Debt Issued (Repaid)	-4.33	-0.63	-7.98	-10.96
Other Financing Activities	-0.52	0.58	5.96	1.17
Financing Cash Flow	-4.85	-0.04	-2.02	-9.79
Foreign Exchange Rate Adjustments	0.15	-	-	-
Net Cash Flow	-3.08	2.36	3.77	-7.89
Free Cash Flow	-1.34	1.9	5.52	1.17
Free Cash Flow Growth	-	-65.57%	371.21%	-86.22%
Free Cash Flow Margin	-5.79%	17.75%	30.64%	2.95%
Free Cash Flow Per Share	-0.00	0.00	0.00	0.00
Cash Interest Paid	0.51	0.26	0.33	0.81
Cash Income Tax Paid	0.1	0.02	0.12	0.06
Levered Free Cash Flow	-	2.93	11.26	1.79
Unlevered Free Cash Flow	-	3.09	11.46	2.38
Change in Working Capital	-0.4	2.08	4.82	-2.73

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.