Be Friends Holding Cash Flow Statement

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

Millions CNY. 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	81.71	119.46	-9.21	-61.62
Depreciation & Amortization	34.53	25.59	8.48	7.99
Other Amortization	4.86	4.94	9.47	3.89
Loss (Gain) From Sale of Assets	-	-	-5.56	-0.09
Asset Writedown & Restructuring Costs	0.07	0.22	-	7.15
Loss (Gain) From Sale of Investments	-	-	12.14	3.08
Loss (Gain) on Equity Investments	-2.85	-7.07	-0.15	0.64
Stock-Based Compensation	47.93	83.71	23.42	0.09
Provision & Write-off of Bad Debts	-2.83	6.83	0.09	6.12
Other Operating Activities	-3.79	-6.7	21.24	12.56
Change in Accounts Receivable	-181.12	-60.77	-90.6	63.25
Change in Inventory	5.13	-9.41	0.45	10.67
Change in Accounts Payable	-11.23	26.16	28.14	-45.93
Operating Cash Flow	-27.58	182.99	-2.08	7.81
Capital Expenditures	-12.98	-12.72	-4.82	-0.37
Cash Acquisitions	-	-49.03	-	-
Divestitures	-	-	0.74	-0.01
Sale (Purchase) of Intangibles	-5.13	-3.13	-2.36	-
Investment in Securities	4.05	-10	38.86	-
Other Investing Activities	-44.38	0.41	-0.09	4.66
Investing Cash Flow	-58.44	-74.47	32.34	4.28
Long-Term Debt Issued	103.47	63.08	48.64	127.07
Long-Term Debt Repaid	-42.67	-72.35	-83.24	-104.57
Net Debt Issued (Repaid)	60.8	-9.27	-34.6	22.5
Issuance of Common Stock	-	-	-	8.95
Repurchase of Common Stock	-7.36	-	-	-
Other Financing Activities	-0.96	-1.01	-0.24	4.65
Financing Cash Flow	52.47	-10.28	-34.83	36.1
Foreign Exchange Rate Adjustments	-2.67	0.37	0.95	-0.21
Net Cash Flow	-36.22	98.61	-3.63	47.98
Free Cash Flow	-40.56	170.27	-6.9	7.44
Free Cash Flow Margin	-3.24%	15.85%	-1.62%	3.67%
Free Cash Flow Per Share	-0.03	0.12	-0.01	0.01
Cash Interest Paid	8.76	8.2	6.22	12.95
Cash Income Tax Paid	38.08	21.63	0.6	0.32
Levered Free Cash Flow	-98.1	180.19	53.64	19.15
Unlevered Free Cash Flow	-90.05	189.1	62.65	28.24
Change in Working Capital	-187.21	-44.01	-62.01	27.98

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