BoardWare Intelligence Technology Limited (HKG:1204)
Hong Kong · Delayed Price · Currency is HKD 1.820
-0.050 (-2.67%)
Sep 21, 2026, 4:08 PM HKT
HKG:1204 Cash Flow Statement
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 8.63 | 8.14 | 0.95 | 4.5 | 3.25 | 24 |
Depreciation & Amortization | 21.47 | 19.63 | 16.55 | 14.96 | 11.68 | 10.65 |
Other Amortization | 1.04 | 0.87 | 0.94 | 0.87 | 1 | 0.83 |
Loss (Gain) From Sale of Assets | 0 | 0 | - | - | - | - |
Asset Writedown & Restructuring Costs | 0.04 | 0.04 | 0.13 | - | - | - |
Loss (Gain) From Sale of Investments | - | - | - | - | - | 1.28 |
Loss (Gain) on Equity Investments | 0.03 | 0.03 | - | - | - | - |
Provision & Write-off of Bad Debts | 4.65 | 4.65 | -0.11 | 0.45 | -0.99 | - |
Other Operating Activities | 28.65 | 2.08 | -1.57 | -4.63 | 2.82 | -4.19 |
Change in Accounts Receivable | -63.6 | -63.6 | 21.15 | -100.14 | 38.79 | -127.67 |
Change in Inventory | 4.69 | 4.69 | 6.34 | 35.44 | -28.05 | 7.96 |
Change in Accounts Payable | 36.54 | 36.54 | -12.75 | 55.47 | 3.58 | 36.76 |
Change in Unearned Revenue | 2.49 | 2.49 | 11.43 | -58.81 | 37.34 | 14.92 |
Change in Other Net Operating Assets | -0.92 | -0.92 | -6.71 | -23.54 | -6.06 | -14.26 |
Operating Cash Flow | 43.98 | 14.92 | 36.31 | -75.43 | 63.36 | -49.73 |
Operating Cash Flow Growth | -42.72% | -58.91% | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -33.8 | -33.73 | -13.74 | -3.97 | -6.38 | -4.19 |
Sale (Purchase) of Intangibles | -1.28 | -1.68 | -2.34 | -0.07 | -0.19 | -0.94 |
Investment in Securities | -14.76 | -6.97 | - | -0.11 | - | - |
Other Investing Activities | 75.3 | -50.38 | 44.17 | 1.26 | -50 | 0.03 |
Investing Cash Flow | 25.47 | -92.77 | 28.08 | -2.88 | -56.57 | -5.1 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | - | - | - | - | 0.7 |
Long-Term Debt Issued | - | 126.3 | 39.5 | 11.1 | 30.9 | 24.85 |
Total Debt Issued | 139.52 | 126.3 | 39.5 | 11.1 | 30.9 | 25.55 |
Short-Term Debt Repaid | - | - | - | - | - | -17.45 |
Long-Term Debt Repaid | - | -65.77 | -45.17 | -8.79 | -70.46 | -16.51 |
Lease Payments | -7.82 | -8.33 | -9.62 | -8.79 | -8.1 | -7.64 |
Total Debt Repaid | -133.56 | -65.77 | -45.17 | -8.79 | -70.46 | -33.95 |
Net Debt Issued (Repaid) | 5.96 | 60.53 | -5.68 | 2.3 | -39.56 | -8.4 |
Issuance of Common Stock | - | - | - | - | 135 | 48.1 |
Other Financing Activities | -2.46 | -2.11 | -1.49 | -0.81 | -10.58 | -0.33 |
Financing Cash Flow | 3.5 | 58.41 | -7.17 | 1.5 | 84.86 | 39.37 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 1.21 | 0.01 | -0.09 | 0.02 | -0.62 | 0.04 |
Net Cash Flow | 74.16 | -19.42 | 57.14 | -76.79 | 91.03 | -15.41 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 10.18 | -18.81 | 22.57 | -79.39 | 56.98 | -53.92 |
Free Cash Flow Growth | -84.80% | - | - | - | - | - |
Free Cash Flow Margin | 1.40% | -2.56% | 3.48% | -11.06% | 9.81% | -10.09% |
Free Cash Flow Per Share | 0.02 | -0.04 | 0.04 | -0.16 | 0.14 | -0.15 |
Levered Free Cash Flow | 54.9 | -97.06 | 50.94 | -62.3 | 66.09 | -79.62 |
Unlevered Free Cash Flow | 56.21 | -95.91 | 51.91 | -61.79 | 67.48 | -78.08 |
Free Cash Flow After Leases | 2.36 | -27.14 | 12.95 | -88.19 | 48.88 | -61.56 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 2.46 | 2.11 | 1.49 | 0.81 | 0.66 | 0.92 |
Cash Income Tax Paid | 0.82 | 0.82 | 2.43 | 5.37 | 4.79 | 13.86 |
Change in Working Capital | -20.81 | -20.81 | 19.46 | -91.59 | 45.6 | -82.3 |