Kai Yuan 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	35.85	-2.4	-41.12	-164.36
Depreciation & Amortization	43.94	45.63	38.71	39.81
Other Amortization	0.05	0.05	0.04	0.03
Loss (Gain) From Sale of Investments	-12.03	11.34	-0.4	17.92
Loss (Gain) on Equity Investments	-	-	-	25.53
Other Operating Activities	51.44	38.45	23.57	19.61
Change in Accounts Receivable	-0.64	-0.44	-7.57	-4.54
Change in Inventory	0.11	-0.3	-0.32	0.11
Change in Accounts Payable	1.44	-4.53	5.8	-1.73
Change in Other Net Operating Assets	-11.97	-5.42	22.51	4.36
Operating Cash Flow	108.19	90.54	44.76	40.38
Operating Cash Flow Growth	19.48%	102.29%	10.85%	-
Capital Expenditures	-4.98	-3.03	-75.97	-16.92
Sale (Purchase) of Intangibles	-	-	-0.33	-
Investment in Securities	92.8	129.58	-124.58	-
Other Investing Activities	6.5	7.83	13.93	7.83
Investing Cash Flow	94.32	134.37	-186.95	-9.09
Long-Term Debt Repaid	-1.61	-1.62	-1.39	-1.8
Total Debt Repaid	-1.61	-1.62	-1.39	-1.8
Net Debt Issued (Repaid)	-1.61	-1.62	-1.39	-1.8
Other Financing Activities	-69.21	-49.39	-20	-38.15
Financing Cash Flow	-70.82	-51	-21.39	-39.95
Foreign Exchange Rate Adjustments	-21.41	10.04	-7.92	-12.48
Net Cash Flow	110.27	183.96	-171.5	-21.14
Free Cash Flow	103.21	87.51	-31.21	23.46
Free Cash Flow Growth	17.94%	-	-	-
Free Cash Flow Margin	31.91%	29.80%	-20.33%	24.97%
Free Cash Flow Per Share	0.01	0.01	-0.00	0.00
Cash Interest Paid	64.08	36.07	39.48	38.25
Cash Income Tax Paid	4.47	0.99	-	-
Levered Free Cash Flow	-3.86	-4.87	-120.56	-9.53
Unlevered Free Cash Flow	53.72	50.09	-90.33	18.52
Change in Working Capital	-11.05	-10.69	20.42	-1.8

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