Huasheng International Holding Limited (HKG:1323)

HKG:1323 Cash Flow Statement

Financials in millions HKD. Fiscal year is April - March.

Operating Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	-136	-92.38	-31.44	-54.77	31.29
Depreciation & Amortization	20.52	24.17	26.84	24.72	30.53
Loss (Gain) From Sale of Assets	0.04	14.83	0.85	26.74	-3.33
Asset Writedown & Restructuring Costs	33.15	4.42	19.71	30.26	-
Loss (Gain) From Sale of Investments	-	0.64	2.49	-0.67	4.87
Loss (Gain) on Equity Investments	8.53	0.26	1.29	0.52	0.19
Provision & Write-off of Bad Debts	11.24	21.62	13.79	16.2	1.76
Other Operating Activities	6.42	42.04	45.64	21.42	20.85
Change in Accounts Receivable	180.19	80.81	77.09	83.54	-271.97
Change in Inventory	0.38	-0.99	0.83	1.39	-2.39
Change in Accounts Payable	-81.28	9.27	-104.05	-254	247.86
Change in Other Net Operating Assets	-	31.08	49.3	22.27	28.32
Operating Cash Flow	43.19	128.7	96.75	-26.8	92.95
Operating Cash Flow Growth	-66.44%	33.03%	-	-	-

Investing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-1.72	-11.82	-6.05	-4.74	-7
Sale of Property, Plant & Equipment	0.06	0	0.12	0.7	1.38
Divestitures	-	11.95	-	13.57	4.98
Sale (Purchase) of Real Estate	-16.5	-	-	4.92	-
Investment in Securities	-20	-45	-	-156.28	-10.94
Other Investing Activities	75.57	-44.7	15.83	62.2	-92.64
Investing Cash Flow	37.41	-89.57	9.9	-79.63	-104.22

Financing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Long-Term Debt Issued	17.65	17.47	161	85.35	85
Total Debt Issued	17.65	17.47	161	85.35	85
Long-Term Debt Repaid	-90.36	-132.45	-200.44	-39.04	-125.66
Total Debt Repaid	-90.36	-132.45	-200.44	-39.04	-125.66
Net Debt Issued (Repaid)	-72.71	-114.98	-39.45	46.31	-40.66
Issuance of Common Stock	-	-	40.63	71.19	-
Common Dividends Paid	-	-	-	-	-10.5
Other Financing Activities	-6.93	-14.32	-12.79	-10.12	-16.44
Financing Cash Flow	-79.63	-129.3	-11.62	107.38	-67.6

Net Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Foreign Exchange Rate Adjustments	1.68	-0.48	0.7	-0.92	4.82
Net Cash Flow	2.65	-90.65	95.74	0.03	-74.05

Free Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	41.47	116.88	90.7	-31.54	85.95
Free Cash Flow Growth	-64.53%	28.87%	-	-	-
Free Cash Flow Margin	14.73%	31.37%	16.56%	-4.78%	10.69%
Free Cash Flow Per Share	0.06	0.15	0.18	-0.08	0.25
Levered Free Cash Flow	36.67	168.61	72.15	28.59	40.01
Unlevered Free Cash Flow	44.39	182.03	83.62	41.47	57.04

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	6.99	14.69	13.17	10.53	17.12
Cash Income Tax Paid	6.12	1.81	8.45	4.68	-0.48
Change in Working Capital	99.29	120.18	23.18	-117.15	1.32

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 21, 2026

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