Yan Tat Group Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	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	41.71	60.31	75.08	94.26	46.24	38.7
Depreciation & Amortization	30.66	29.39	28.72	29.63	29.31	31.76
Loss (Gain) From Sale of Assets	-	-	0.96	-	-	3.13
Asset Writedown & Restructuring Costs	3.51	3.51	0.76	0.44	0.79	3.51
Provision & Write-off of Bad Debts	-0.83	-0.83	-1.04	1.78	-0.11	0.02
Other Operating Activities	-0.53	2.19	-8.51	-8.33	9.44	-2.53
Change in Accounts Receivable	29.17	29.17	23.57	32.18	-18.42	-8.02
Change in Inventory	-12.82	-12.82	29	9.83	-54.91	7.67
Change in Accounts Payable	-4.55	-4.55	-14.07	-27.9	12.84	8.66
Change in Other Net Operating Assets	-6.12	-6.12	-2.19	9.52	-5.59	-0.98
Operating Cash Flow	80.19	100.24	132.29	141.42	19.59	81.93
Operating Cash Flow Growth	-34.05%	-24.23%	-6.45%	621.73%	-76.08%	-24.90%
Capital Expenditures	-124.06	-33.21	-11.29	-7.87	-5.87	-11.01
Sale of Property, Plant & Equipment	-	-	0.76	-	-	3.37
Other Investing Activities	8.82	8.96	0.22	-0.25	-	113.92
Investing Cash Flow	-119.35	-24.26	-10.3	-8.12	-5.87	106.28
Short-Term Debt Issued	-	60.33	48.91	114.63	94.79	125.9
Total Debt Issued	163.4	60.33	48.91	114.63	94.79	125.9
Short-Term Debt Repaid	-	-32.91	-51.56	-110.66	-68.32	-204.78
Long-Term Debt Repaid	-	-1.72	-1.68	-1.7	-1.68	-1.7
Total Debt Repaid	-63	-34.62	-53.25	-112.36	-70	-206.48
Net Debt Issued (Repaid)	100.39	25.71	-4.33	2.27	24.78	-80.58
Common Dividends Paid	-24	-24	-28.8	-14.4	-14.4	-
Financing Cash Flow	76.39	1.71	-33.13	-12.13	10.38	-80.58
Foreign Exchange Rate Adjustments	4.81	-7.18	-3.62	-15.96	3.54	6.5
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	1.13
Net Cash Flow	42.05	70.5	85.24	105.21	27.65	115.25
Free Cash Flow	-43.87	67.02	121.01	133.55	13.73	70.92
Free Cash Flow Growth	-	-44.61%	-9.39%	872.77%	-80.64%	-26.78%
Free Cash Flow Margin	-8.28%	11.56%	19.23%	17.96%	1.80%	12.08%
Free Cash Flow Per Share	-0.18	0.28	0.50	0.56	0.06	0.29
Cash Interest Paid	1.58	1.58	0.57	0.41	0.4	1.81
Cash Income Tax Paid	6.47	6.47	21.66	22.75	7.59	11.68
Levered Free Cash Flow	-52.89	52.47	99.48	99.44	-7.73	47.5
Unlevered Free Cash Flow	-51.5	53.46	99.83	99.7	-7.48	48.63
Change in Working Capital	5.67	5.67	36.32	23.63	-66.08	7.33

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