Accel Group Holdings 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	49.12	46.25	40.79	56.48	68.18	73.3
Depreciation & Amortization	7.75	9.94	11.02	7.75	4.84	4.07
Loss (Gain) From Sale of Assets	-0.65	-0.65	-0.02	-0.05	-0.1	-
Asset Writedown & Restructuring Costs	-0.08	-0.14	-0.03	-	-	-
Loss (Gain) From Sale of Investments	-0.54	-0.54	-	-	-	-
Stock-Based Compensation	1.65	1.91	2.26	-	-	-
Provision & Write-off of Bad Debts	1.02	1.48	0.71	1.42	-	2.2
Other Operating Activities	5.51	5.48	4.96	-3.43	-2.06	-7.21
Change in Accounts Receivable	-9.8	-56.38	53.9	-139.36	-36.7	-35.9
Change in Accounts Payable	-6.31	26.3	-19.52	32.53	-46.74	41.78
Change in Unearned Revenue	-0.46	8.02	-9.54	5.89	8.22	-0.01
Operating Cash Flow	47.21	41.68	84.52	-38.78	-4.36	78.24
Operating Cash Flow Growth	13.24%	-50.69%	-	-	-	325.92%
Capital Expenditures	-0.01	-0.05	-13.02	-3.88	-0.49	-0.42
Sale of Property, Plant & Equipment	1.12	1.12	0.02	0.05	0.1	-
Cash Acquisitions	-3	-	-	-61.83	-	-
Investment in Securities	-10.1	-10.1	-	-5	-	-
Other Investing Activities	-7.02	-3.86	12.89	30.98	15.86	13.54
Investing Cash Flow	-19.01	-12.89	-0.11	-39.67	15.47	13.12
Short-Term Debt Issued	-	22	10.94	57.26	16.37	16
Total Debt Issued	15	22	10.94	57.26	16.37	16
Short-Term Debt Repaid	-	-19.9	-33.96	-24.25	-16.85	-1.46
Long-Term Debt Repaid	-	-5.4	-4.7	-5.44	-3.89	-3.14
Total Debt Repaid	-20.36	-25.29	-38.66	-29.68	-20.74	-4.6
Net Debt Issued (Repaid)	-5.36	-3.29	-27.72	27.57	-4.37	11.4
Common Dividends Paid	-15.41	-15.41	-18.4	-29.6	-49.6	-25.6
Other Financing Activities	0.09	-1.12	-1.72	-0.93	-0.3	-0.18
Financing Cash Flow	-20.68	-19.82	-47.84	-2.96	-54.27	-14.38
Net Cash Flow	7.52	8.97	36.57	-81.41	-43.15	76.98
Free Cash Flow	47.2	41.62	71.5	-42.65	-4.84	77.81
Free Cash Flow Growth	14.44%	-41.79%	-	-	-	359.05%
Free Cash Flow Margin	8.17%	7.48%	12.92%	-7.92%	-0.89%	15.29%
Free Cash Flow Per Share	0.06	0.05	0.09	-0.05	-0.01	0.10
Cash Interest Paid	0.91	1.12	1.72	0.93	0.31	0.18
Cash Income Tax Paid	3.66	3.34	3.9	12.84	15.6	19.64
Levered Free Cash Flow	21	14.32	71.51	-30.08	-21.54	30.75
Unlevered Free Cash Flow	21.57	15.01	72.59	-29.5	-21.35	30.86
Change in Working Capital	-16.57	-22.07	24.83	-100.94	-75.22	5.88

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