HKG:1683 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	-39.02	-32.65	-5.64	-4.17	4.99	-10.11
Depreciation & Amortization	4.15	3.86	4.51	4.53	6.73	5.45
Loss (Gain) From Sale of Assets	0.12	0.12	-0.02	-	-	-0.12
Loss (Gain) From Sale of Investments	0.01	0.01	-	3.63	3.78	0.49
Provision & Write-off of Bad Debts	13.15	13.05	1.89	0.57	0.01	0.06
Other Operating Activities	22.81	18.16	14.31	11.13	2.62	0.88
Change in Accounts Receivable	18.54	16.28	-120.33	-20.76	-6.31	6.42
Change in Inventory	-61.22	9.53	45.93	-22.59	-103	1.21
Change in Accounts Payable	-23.32	-24.16	-10.21	18.92	3.86	11.02
Change in Unearned Revenue	2.78	2.71	-0.46	-5.7	-10.05	15.92
Change in Other Net Operating Assets	-22.57	-8.28	-82.17	29.19	22.3	-80.15
Operating Cash Flow	-84.58	-1.37	-154.31	11.61	-75.48	-40.53
Capital Expenditures	-58.76	-3.15	-	-0.3	-	-35.71
Sale of Property, Plant & Equipment	-	-	-	-	-	0.38
Divestitures	-	-	-0.07	-	-	3.17
Other Investing Activities	0.02	0.02	0	0	0	0.03
Investing Cash Flow	-58.75	-3.13	-0.06	-0.3	0	-32.14
Short-Term Debt Issued	-	1.37	31.92	1.74	40	-
Total Debt Issued	1.37	1.37	31.92	1.74	40	-
Short-Term Debt Repaid	-	-	-	-	-	-0.37
Long-Term Debt Repaid	-	-0.62	-1.37	-1.13	-3.42	-4.49
Total Debt Repaid	-0.62	-0.62	-1.37	-1.13	-3.42	-4.86
Net Debt Issued (Repaid)	0.75	0.75	30.55	0.61	36.58	-4.86
Issuance of Common Stock	193.42	27.22	120.96	20.88	12	95
Other Financing Activities	-5.79	-0.4	-6.84	-1.77	-0.42	-1.4
Financing Cash Flow	188.38	27.56	144.67	19.72	48.17	88.74
Foreign Exchange Rate Adjustments	3.13	-1.34	-2.34	-0.46	-0.01	-
Net Cash Flow	48.19	21.72	-12.06	30.57	-27.31	16.08
Free Cash Flow	-143.34	-4.52	-154.31	11.31	-75.48	-76.24
Free Cash Flow Margin	-76.42%	-2.39%	-52.64%	5.93%	-30.54%	-67.36%
Free Cash Flow Per Share	-0.09	-0.00	-0.14	0.03	-0.25	-0.30
Cash Interest Paid	4.79	0.02	4.84	1.56	0.14	0.17
Cash Income Tax Paid	1.49	1.64	6.23	1.99	1.73	1.04
Levered Free Cash Flow	61.12	14.01	-154.25	27.69	-141.67	-3.99
Unlevered Free Cash Flow	73.57	23.7	-150.25	30.81	-141.43	-3.88
Change in Working Capital	-85.79	-3.92	-167.24	-0.93	-93.2	-45.59

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