Impro Precision Industries Limited (HKG:1286)
Hong Kong · Delayed Price · Currency is HKD 8.31
+0.22 (2.66%)
Sep 3, 2026, 4:08 PM HKT
HKG:1286 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 | 800.88 | 726.18 | 644.3 | 585.09 | 581.95 | 382.78 |
Depreciation & Amortization | 457.1 | 431.26 | 415.93 | 420.76 | 344.46 | 342.28 |
Other Amortization | 100.79 | 87.44 | 86.8 | 75.85 | 76.16 | 74.69 |
Loss (Gain) From Sale of Assets | 2.71 | 2.71 | 0.38 | 8.03 | -17.47 | 0.77 |
Asset Writedown & Restructuring Costs | - | - | - | - | 79.86 | - |
Stock-Based Compensation | - | - | 0.14 | 1.43 | 3.76 | 6.77 |
Provision & Write-off of Bad Debts | 0.27 | 0.27 | 4.94 | 4.07 | 7.9 | 0.81 |
Other Operating Activities | 59.08 | 39.25 | 105.4 | -5.15 | 68.04 | 29.16 |
Change in Accounts Receivable | - | - | - | 10.52 | -180.86 | -226.52 |
Change in Inventory | -165.84 | -165.84 | -161.85 | 170.29 | -180.97 | -279.44 |
Change in Accounts Payable | 53.7 | 53.7 | 122.3 | 60.97 | 78.58 | 65.67 |
Change in Unearned Revenue | 7.15 | 7.15 | -2.8 | 7.59 | -5.84 | 79.7 |
Change in Other Net Operating Assets | 76.61 | 76.61 | -69.38 | -58.05 | -18.07 | -52.33 |
Operating Cash Flow | 1,392 | 1,259 | 1,146 | 1,281 | 837.5 | 424.34 |
Operating Cash Flow Growth | 15.69% | 9.82% | -10.55% | 53.01% | 97.37% | -52.25% |
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 | -1,137 | -904.27 | -611.95 | -711.38 | -634.86 | -961.97 |
Sale of Property, Plant & Equipment | 3.36 | 3.36 | 1.67 | 6.6 | 38.04 | 2.31 |
Cash Acquisitions | - | - | - | - | -545.02 | - |
Other Investing Activities | -86.04 | -76.2 | -79.72 | -68.11 | -71.68 | -70.95 |
Investing Cash Flow | -1,220 | -977.11 | -690 | -772.89 | -1,214 | -1,031 |
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 |
Long-Term Debt Issued | - | 1,602 | 1,529 | 1,295 | 1,627 | 1,213 |
Long-Term Debt Repaid | - | -1,390 | -1,584 | -1,243 | -959.37 | -516.02 |
Net Debt Issued (Repaid) | 110.08 | 211.95 | -54.51 | 51.71 | 667.18 | 696.78 |
Issuance of Common Stock | 539 | - | - | 6.54 | 3.03 | - |
Common Dividends Paid | -301.97 | -301.97 | -301.97 | -301.69 | -286.26 | -88.52 |
Other Financing Activities | 44.66 | -95.46 | -110.7 | -116.26 | -64.12 | -28.33 |
Financing Cash Flow | 391.78 | -185.48 | -467.17 | -359.69 | 319.83 | 579.93 |
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 | 29.03 | 23.06 | -18.1 | -1.28 | -39.48 | 3.32 |
Net Cash Flow | 593.13 | 119.2 | -29.1 | 147.56 | -95.68 | -23.02 |
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 | 255 | 354.45 | 534.22 | 570.04 | 202.63 | -537.64 |
Free Cash Flow Growth | -49.66% | -33.65% | -6.28% | 181.32% | - | - |
Free Cash Flow Margin | 4.50% | 6.96% | 11.40% | 12.38% | 4.65% | -14.23% |
Free Cash Flow Per Share | 0.14 | 0.19 | 0.28 | 0.30 | 0.11 | -0.28 |
Levered Free Cash Flow | -124.51 | 12.54 | 241.74 | 309.46 | -2.65 | -588.18 |
Unlevered Free Cash Flow | -67.55 | 68.82 | 310.92 | 382.12 | 35.03 | -570.47 |
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 | 91.14 | 90.05 | 110.7 | 116.26 | 60.3 | 28.33 |
Cash Income Tax Paid | 124.2 | 128.31 | 112.78 | 173.12 | 103.03 | 91.09 |
Change in Working Capital | -28.39 | -28.39 | -111.73 | 191.33 | -307.16 | -412.92 |