Justin Allen 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	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	170.37	175.42	172.55	158.32	105.61
Depreciation & Amortization	19.53	19.38	17.25	16.38	15.41
Loss (Gain) From Sale of Assets	-0.02	-0.31	-0.03	-0.07	3.92
Loss (Gain) From Sale of Investments	-0.32	5.17	20.03	8.08	-0.03
Provision & Write-off of Bad Debts	0.93	-1.27	0.35	-0.7	-0.04
Other Operating Activities	-0.42	8.55	13.27	-2.29	14.52
Change in Accounts Receivable	5.55	42.48	-18.47	-108.9	8.35
Change in Inventory	-53.34	1.86	57.64	-40.74	13.97
Change in Accounts Payable	8.26	21.97	-25.07	53.87	29.26
Operating Cash Flow	150.53	273.24	237.53	83.95	190.97
Operating Cash Flow Growth	-44.91%	15.03%	182.96%	-56.04%	112.82%
Capital Expenditures	-22.8	-7.88	-9.03	-8.03	-7.29
Sale of Property, Plant & Equipment	0.1	0.53	0.06	0.41	-
Investment in Securities	0.05	34.09	-46.21	-58.15	-76.58
Other Investing Activities	16.27	10.1	9.77	10.43	0.65
Investing Cash Flow	-6.38	36.84	-45.41	-55.34	-83.22
Short-Term Debt Issued	-	-	-	137.35	27.41
Total Debt Issued	-	-	-	137.35	27.41
Short-Term Debt Repaid	-	-	-34.93	-101.83	-139.18
Long-Term Debt Repaid	-4.35	-13.83	-3.98	-2.63	-2.64
Total Debt Repaid	-4.35	-13.83	-38.9	-104.46	-141.82
Net Debt Issued (Repaid)	-4.35	-13.83	-38.9	32.89	-114.41
Common Dividends Paid	-60.63	-55	-73.75	-45	-28.5
Other Financing Activities	-14.78	-50.43	-10.79	-4.68	-10.89
Financing Cash Flow	-79.75	-119.26	-123.44	-16.79	-153.8
Foreign Exchange Rate Adjustments	-0.87	-1.14	-1.85	0.73	0.22
Net Cash Flow	63.53	189.68	66.82	12.55	-45.83
Free Cash Flow	127.73	265.36	228.5	75.92	183.68
Free Cash Flow Growth	-51.86%	16.13%	200.98%	-58.67%	128.15%
Free Cash Flow Margin	11.96%	23.82%	18.72%	6.42%	21.42%
Free Cash Flow Per Share	0.10	0.21	0.18	0.06	0.15
Cash Interest Paid	14.78	16.54	10.79	4.68	4.88
Cash Income Tax Paid	38.01	40.94	40.02	33.85	21.17
Levered Free Cash Flow	71.45	213.02	188.53	29.83	140.41
Unlevered Free Cash Flow	83.47	224.32	195.88	32.89	143.71
Change in Working Capital	-39.53	66.31	14.1	-95.77	51.58

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