Da Yu Financial Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	39.65	22.51	-161.79	5.37	1.14
Depreciation & Amortization	6.39	6.64	6.98	8.82	16.71
Asset Writedown & Restructuring Costs	16.16	-	172.45	22.14	0.64
Loss (Gain) From Sale of Investments	-28.53	-7.55	-5.53	2.13	9.99
Provision & Write-off of Bad Debts	-	-	-	-0.14	4.99
Other Operating Activities	0.84	-0.55	-1.9	0.14	-7.53
Change in Accounts Receivable	-3.17	0.22	1.46	2.3	-5.22
Change in Accounts Payable	-70.93	73.81	-0.4	-18.35	163.55
Change in Unearned Revenue	-2.42	3.21	-1.21	-10.06	-2.66
Change in Other Net Operating Assets	24.49	-65.59	15.9	-18.94	-147.01
Operating Cash Flow	-42.99	-104.67	25.97	-6.58	22.8
Operating Cash Flow Growth	-	-	-	-	-50.16%
Capital Expenditures	-0.03	-0.02	-0.1	-0.17	-0.1
Cash Acquisitions	-	-	-	2.5	-4.54
Sale (Purchase) of Intangibles	-	-5	-	-	-
Investment in Securities	-22.06	-36.67	-45.47	-	-
Other Investing Activities	61.55	8.77	2.27	0.61	0.32
Investing Cash Flow	39.46	-32.93	-43.31	2.94	-4.32
Long-Term Debt Repaid	-2.83	-3.16	-3.38	-3.98	-3.32
Total Debt Repaid	-2.83	-3.16	-3.38	-3.98	-3.32
Net Debt Issued (Repaid)	-2.83	-3.16	-3.38	-3.98	-3.32
Issuance of Common Stock	136.72	170.9	-	-	-
Common Dividends Paid	-10.03	-	-	-	-
Other Financing Activities	-0.85	-0.91	-0.21	-0.08	-0.15
Financing Cash Flow	123.02	166.83	-3.58	-4.06	-3.46
Foreign Exchange Rate Adjustments	0.05	-1.17	-	-	-
Net Cash Flow	119.54	28.07	-20.92	-7.7	15.01
Free Cash Flow	-43.02	-104.69	25.87	-6.75	22.7
Free Cash Flow Growth	-	-	-	-	-50.35%
Free Cash Flow Margin	-62.78%	-188.78%	59.66%	-8.81%	38.16%
Free Cash Flow Per Share	-0.02	-0.05	0.02	-0.01	0.02
Cash Interest Paid	0.2	0.1	0.21	0.08	0.15
Cash Income Tax Paid	2.64	3.36	4.07	5.72	10.14
Levered Free Cash Flow	-31.22	13.66	4.17	20.72	32.73
Unlevered Free Cash Flow	-31.09	13.72	4.3	20.77	32.82
Change in Working Capital	-77.51	-125.71	15.75	-45.04	-3.13

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