Baguio Green Group 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	53.86	47.11	53.71	12.85
Depreciation & Amortization	87.15	85.39	64.93	49.6
Loss (Gain) From Sale of Assets	-1.77	2.53	-2.99	-2.98
Loss (Gain) From Sale of Investments	-0.14	-0.17	-0.2	-0.32
Loss (Gain) on Equity Investments	-	-	1.75	6.28
Stock-Based Compensation	-	-	1.27	-
Provision & Write-off of Bad Debts	0.68	-0.05	-1.78	-0.62
Other Operating Activities	-1.18	28.05	17.23	14.91
Change in Accounts Receivable	45.45	-145.44	-153.51	-37.96
Change in Inventory	0.41	0.3	0.48	-0.35
Change in Accounts Payable	-5.84	11.36	4.49	8.37
Change in Unearned Revenue	0.37	3.22	-0.35	-0.99
Change in Other Net Operating Assets	83.45	63.96	105.37	39.21
Operating Cash Flow	262.44	96.27	90.38	87.99
Operating Cash Flow Growth	172.62%	6.51%	2.72%	-45.78%
Capital Expenditures	-34.98	-43.57	-135.23	-76.27
Sale of Property, Plant & Equipment	1.28	2.23	6.56	7.79
Sale (Purchase) of Intangibles	-	-8.2	-	-
Other Investing Activities	1.55	0.26	0.01	0.4
Investing Cash Flow	-32.15	-49.29	-128.66	-68.07
Short-Term Debt Issued	-	1.6	5.6	-
Long-Term Debt Issued	1,728	1,819	1,638	1,037
Total Debt Issued	1,728	1,820	1,644	1,037
Short-Term Debt Repaid	-4.7	-3.2	-	-
Long-Term Debt Repaid	-1,843	-1,822	-1,597	-1,034
Total Debt Repaid	-1,847	-1,826	-1,597	-1,034
Net Debt Issued (Repaid)	-118.93	-5.31	46.49	3.24
Common Dividends Paid	-14.11	-15.77	-3.74	-14.94
Other Financing Activities	-10.57	-13.29	-7.16	-4.69
Financing Cash Flow	-143.61	-34.36	35.6	-16.4
Foreign Exchange Rate Adjustments	-0.05	-0.17	-0.6	0.21
Net Cash Flow	86.63	12.44	-3.27	3.73
Free Cash Flow	227.46	52.69	-44.85	11.72
Free Cash Flow Growth	331.67%	-	-	-91.90%
Free Cash Flow Margin	8.74%	2.26%	-2.50%	0.92%
Free Cash Flow Per Share	0.55	0.13	-0.11	0.03
Cash Interest Paid	10.57	13.29	7.96	4.69
Cash Income Tax Paid	22.04	7.62	3.76	0.73
Levered Free Cash Flow	206.06	16.09	-77.35	8.04
Unlevered Free Cash Flow	212.67	24.65	-72.2	10.97
Change in Working Capital	123.84	-66.6	-43.52	8.28

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