Kelfred Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-21.63	1.39	9.18	-2.14
Depreciation & Amortization	12.16	10.39	9.69	14.18
Loss (Gain) From Sale of Assets	-0.22	0.32	0.01	0.42
Loss (Gain) on Equity Investments	-	-	0	-
Provision & Write-off of Bad Debts	0.11	-0.11	-0.43	0.19
Other Operating Activities	0.02	3.53	1.87	4.64
Change in Accounts Receivable	-7.99	-13.22	5.98	-6.89
Change in Inventory	-16.62	-10.31	-1.16	-21.16
Change in Accounts Payable	49.28	5.19	-9.38	-15.35
Change in Unearned Revenue	-0.1	-0.21	-0.77	-1.82
Change in Other Net Operating Assets	2.48	-1.61	4.29	6.04
Operating Cash Flow	17.49	-4.64	19.28	-21.87
Capital Expenditures	-4.95	-15.69	-4.69	-5.14
Sale of Property, Plant & Equipment	0.69	0.23	0.07	0.15
Divestitures	-	-	-0.05	-
Other Investing Activities	-0.54	-1.16	-0.54	-0.74
Investing Cash Flow	-4.8	-16.62	-5.21	-5.73
Short-Term Debt Issued	41.57	-	-	-
Total Debt Issued	41.57	-	-	-
Short-Term Debt Repaid	-41.57	-	-	-8
Long-Term Debt Repaid	-3.05	-2.57	-2.91	-3.24
Total Debt Repaid	-44.61	-2.57	-2.91	-11.24
Net Debt Issued (Repaid)	-3.05	-2.57	-2.91	-11.24
Other Financing Activities	-1.98	-1.68	-0.73	-0.5
Financing Cash Flow	-5.03	-4.25	-3.65	-11.74
Foreign Exchange Rate Adjustments	-0.19	-0.57	-0.95	-0.11
Net Cash Flow	7.48	-26.07	9.47	-39.45
Free Cash Flow	12.54	-20.32	14.59	-27.01
Free Cash Flow Margin	2.77%	-5.17%	3.14%	-6.21%
Free Cash Flow Per Share	0.03	-0.04	0.03	-0.05
Cash Interest Paid	1.98	1.68	0.73	0.5
Cash Income Tax Paid	1.45	1.15	1.59	0.57
Levered Free Cash Flow	20.66	-29.08	14.7	-27.72
Unlevered Free Cash Flow	21.89	-28.03	15.16	-27.41
Change in Working Capital	27.05	-20.15	-1.05	-39.16

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