Legend Strategy International Holdings Group Company Limited (HKG:1355)

HKG:1355 Cash Flow Statement

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-21.12	-38.18	-7.79	4.98
Depreciation & Amortization	24.03	29.16	30.65	30.11
Asset Writedown & Restructuring Costs	30.82	41.76	-	0.01
Loss (Gain) From Sale of Investments	2.01	1.86	-1.42	-2.75
Provision & Write-off of Bad Debts	-13.71	14.57	0.21	-
Other Operating Activities	-10.33	-17.79	-4.01	-0.75
Change in Accounts Receivable	12.6	3.04	-12.23	-7.15
Change in Inventory	-0.03	-0.04	0.01	-0.26
Change in Accounts Payable	-	-	4.38	5.29
Change in Other Net Operating Assets	-	0.77	-0.44	0.91
Operating Cash Flow	24.27	35.16	9.35	30.4
Operating Cash Flow Growth	-30.98%	276.12%	-69.25%	51.68%
Capital Expenditures	-0.26	-0.65	-2.94	-16.34
Other Investing Activities	0.01	0	0.01	0.03
Investing Cash Flow	-0.25	-0.64	-2.93	-16.31
Short-Term Debt Issued	1.1	-	4.7	17.87
Total Debt Issued	1.1	-	4.7	17.87
Short-Term Debt Repaid	-10.17	-12.68	-0.33	-14.48
Long-Term Debt Repaid	-17.89	-22.26	-23.38	-23.2
Total Debt Repaid	-28.07	-34.94	-23.71	-37.68
Net Debt Issued (Repaid)	-26.97	-34.94	-19.01	-19.81
Issuance of Common Stock	14.99	-	-	-
Financing Cash Flow	-11.98	-34.94	-19.01	-19.81
Foreign Exchange Rate Adjustments	-0.4	0.21	0.73	0.05
Net Cash Flow	11.64	-0.22	-11.86	-5.67
Free Cash Flow	24.01	34.51	6.41	14.06
Free Cash Flow Growth	-30.42%	438.41%	-54.41%	-
Free Cash Flow Margin	59.02%	51.01%	10.17%	19.92%
Free Cash Flow Per Share	0.05	0.08	0.01	0.03
Cash Income Tax Paid	0.25	3.08	2.51	3.29
Levered Free Cash Flow	11.14	22.46	7.96	30.41
Unlevered Free Cash Flow	14.8	26.06	12.56	35.46
Change in Working Capital	12.57	3.77	-8.28	-1.21

Source: S&P Global Market Intelligence. Standard template. Financial Sources.