HKG:1173 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	-116.52	-124.77	-40.04	5.03	-53.37	-184.88
Depreciation & Amortization	88.99	96.55	98.02	78.37	73.37	114.08
Loss (Gain) From Sale of Assets	0.28	0.28	-0.28	-0.01	-0.03	-0.09
Asset Writedown & Restructuring Costs	46.9	46.9	0.9	-16.64	-1.32	86.42
Stock-Based Compensation	0.08	0.08	0.16	0.17	0.16	0.06
Provision & Write-off of Bad Debts	-	-	-3.38	0.13	-2	1.47
Other Operating Activities	75.64	27.38	28.1	14.42	4.33	25.59
Change in Accounts Receivable	0.2	0.2	1.8	-7.58	9.82	7.85
Change in Inventory	-13.7	-13.7	-15.73	23.85	54.1	146.02
Change in Accounts Payable	-14.16	-14.16	16.4	1.2	6.16	-9.21
Change in Other Net Operating Assets	5.23	5.23	-3.92	13.31	11.66	22.69
Operating Cash Flow	72.94	23.99	82.01	112.24	102.89	209.99
Operating Cash Flow Growth	152.15%	-70.75%	-26.93%	9.09%	-51.00%	62.07%
Capital Expenditures	-2.39	-2.5	-6.14	-1.61	-1.22	-5.12
Sale of Property, Plant & Equipment	0.03	0.03	0.35	0.02	0.07	0.09
Other Investing Activities	7.34	-8.89	-2.22	0.02	0.03	0.03
Investing Cash Flow	4.97	-11.36	-8.01	-1.58	-1.12	-5
Long-Term Debt Issued	-	810.28	499.84	247.17	205.64	223.53
Long-Term Debt Repaid	-	-784.8	-565.37	-311.76	-340.24	-401.06
Net Debt Issued (Repaid)	25.47	25.47	-65.53	-64.59	-134.6	-177.53
Common Dividends Paid	-	-	-12.59	-	-	-
Other Financing Activities	-100.89	-31.3	-27.03	-14.42	-7.78	-9.95
Financing Cash Flow	-75.42	-5.82	-105.15	-79.01	-142.37	-187.48
Foreign Exchange Rate Adjustments	-0.08	-0.03	-0.6	-0.2	0.13	3.13
Net Cash Flow	2.42	6.77	-31.74	31.46	-40.47	20.64
Free Cash Flow	70.54	21.48	75.88	110.63	101.67	204.87
Free Cash Flow Growth	170.61%	-71.69%	-31.42%	8.81%	-50.37%	70.46%
Free Cash Flow Margin	15.79%	4.46%	12.93%	23.41%	20.34%	39.61%
Free Cash Flow Per Share	0.03	0.01	0.03	0.04	0.04	0.08
Cash Interest Paid	39.41	39.41	34.81	17.18	10.68	15.64
Cash Income Tax Paid	0.53	0.53	0.79	0.58	0.93	-8.18
Levered Free Cash Flow	66.99	0.18	60.3	87.69	105.75	182.79
Unlevered Free Cash Flow	87.59	25.04	82.05	98.46	112.43	192.44
Change in Working Capital	-22.43	-22.43	-1.46	30.77	81.75	167.35

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