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Be Friends Holding Limited (HKG:1450)
Hong Kong flag Hong Kong · Delayed Price · Currency is HKD
0.8300
-0.0350 (-4.05%)
Aug 21, 2026, 4:08 PM HKT

Be Friends Holding Cash Flow Statement

Millions CNY. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
90.2390.2381.71119.46-9.21-61.62
Depreciation & Amortization
30.0630.0634.5325.598.487.99
Other Amortization
5.325.324.864.949.473.89
Loss (Gain) From Sale of Assets
-----5.56-0.09
Asset Writedown & Restructuring Costs
--0.070.22-7.15
Loss (Gain) From Sale of Investments
1.421.42--12.143.08
Loss (Gain) on Equity Investments
-0.74-0.74-2.85-7.07-0.150.64
Stock-Based Compensation
24.7824.7847.9383.7123.420.09
Provision & Write-off of Bad Debts
0.790.79-2.836.830.096.12
Other Operating Activities
-19.09-4.2318.05-6.721.2412.56
Change in Accounts Receivable
73.1873.18-22.64-60.77-90.663.25
Change in Inventory
-7.2-7.25.13-9.410.4510.67
Change in Accounts Payable
113.03113.03-40.5926.1628.14-45.93
Change in Unearned Revenue
373729.36---
Change in Other Net Operating Assets
-5.97-5.97-158.48---
Operating Cash Flow
343.05357.92-27.58182.99-2.087.81
Operating Cash Flow Growth
278.38%-----

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-0.53-3.03-12.98-12.72-4.82-0.37
Cash Acquisitions
-131.94-131.94--49.03--
Divestitures
-0.07-0.07--0.74-0.01
Sale (Purchase) of Intangibles
3.09-3.68-5.13-3.13-2.36-
Investment in Securities
-38.2-24.6--1038.86-
Other Investing Activities
-57.8426.33-40.330.41-0.094.66
Investing Cash Flow
-225.47-136.97-58.44-74.4732.344.28

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Long-Term Debt Issued
-60103.4763.0848.64127.07
Long-Term Debt Repaid
--78.59-42.67-72.35-83.24-104.57
Net Debt Issued (Repaid)
46.63-18.5960.8-9.27-34.622.5
Issuance of Common Stock
-----8.95
Repurchase of Common Stock
---7.36---
Other Financing Activities
-1.31-1.31-0.96-1.01-0.244.65
Financing Cash Flow
45.32-19.952.47-10.28-34.8336.1

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
2.74.04-2.670.370.95-0.21
Net Cash Flow
165.6205.08-36.2298.61-3.6347.98

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
342.52354.89-40.56170.27-6.97.44
Free Cash Flow Growth
324.26%-----
Free Cash Flow Margin
20.91%23.87%-3.56%15.85%-1.62%3.67%
Free Cash Flow Per Share
0.240.26-0.030.12-0.010.01
Levered Free Cash Flow
356.84453.92-82.93180.1953.6419.15
Unlevered Free Cash Flow
359.33456.4-82.23189.162.6528.24

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
8.168.168.768.26.2212.95
Cash Income Tax Paid
42.1142.1138.0821.630.60.32
Change in Working Capital
210.05210.05-187.21-44.01-62.0127.98