Kontafarma China 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	-75.54	-28.84	-41.55	-15.05
Depreciation & Amortization	98.89	107.14	130.72	145.11
Other Amortization	0.24	0.03	0.03	0.02
Loss (Gain) From Sale of Assets	0.03	-109.77	-19.09	-50.23
Asset Writedown & Restructuring Costs	1.12	5.54	-	46.36
Loss (Gain) From Sale of Investments	49.9	72.35	56.11	10.83
Other Operating Activities	-8.28	-23.79	-96.45	-62.18
Change in Accounts Receivable	-5.2	-19.95	-92.97	36.33
Change in Inventory	10.82	-6.17	-9.51	-14.99
Change in Accounts Payable	0.17	-0.81	-3.42	-21.45
Change in Unearned Revenue	-3.1	54.3	-1.6	-2.42
Change in Other Net Operating Assets	-22.01	-12.92	-5.13	-51.41
Operating Cash Flow	47.05	37.12	-2.17	75.07
Operating Cash Flow Growth	26.74%	-	-	-63.72%
Capital Expenditures	-13.64	-23.92	-51.68	-67.19
Sale of Property, Plant & Equipment	0.14	0.29	1.41	0.27
Divestitures	9.25	179.84	154.21	80.4
Sale (Purchase) of Intangibles	0.02	-0.27	-	-23.77
Investment in Securities	10.14	10	0.3	28.21
Other Investing Activities	-11.93	-21.79	17.3	5.33
Investing Cash Flow	-6.02	144.14	121.53	23.24
Short-Term Debt Issued	-	1.8	15.93	39.52
Long-Term Debt Issued	69.28	28.88	333.1	216.49
Total Debt Issued	69.28	30.68	349.03	256.01
Short-Term Debt Repaid	-	-18.4	-125.04	-92.7
Long-Term Debt Repaid	-98.41	-194.66	-335.28	-215.65
Total Debt Repaid	-98.41	-213.06	-460.32	-308.35
Net Debt Issued (Repaid)	-29.13	-182.38	-111.29	-52.34
Other Financing Activities	-13.39	-16.44	-26.04	-47.46
Financing Cash Flow	-42.52	-198.81	-137.33	-99.8
Foreign Exchange Rate Adjustments	4.42	-27.39	-27.4	3.63
Net Cash Flow	2.93	-44.94	-45.37	2.14
Free Cash Flow	33.41	13.2	-53.84	7.88
Free Cash Flow Growth	153.17%	-	-	-84.57%
Free Cash Flow Margin	3.72%	1.63%	-6.02%	0.98%
Free Cash Flow Per Share	0.01	0.00	-0.01	0.00
Cash Interest Paid	13.39	16.44	26.04	32.79
Cash Income Tax Paid	11.69	19.89	23.43	8.01
Levered Free Cash Flow	96.43	58.34	-52.28	42.85
Unlevered Free Cash Flow	104.8	67.87	-37.73	63.86
Change in Working Capital	-19.32	14.46	-112.63	-53.94

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.