HKG:1710 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
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	8.56	47.15	45.42	-10.58
Depreciation & Amortization	30.62	26.91	22.95	20.85
Other Amortization	-	-	-	0.03
Loss (Gain) From Sale of Assets	-0.02	-0.01	0.22	0.03
Loss (Gain) From Sale of Investments	-0.23	0.13	0.83	0.52
Provision & Write-off of Bad Debts	-0.3	1.47	0.5	-
Other Operating Activities	-9.65	-14.8	2.17	0.4
Change in Accounts Receivable	-52.95	-3.29	-29.01	12.46
Change in Inventory	66.79	45.67	1.86	-116.43
Change in Accounts Payable	70.94	-35.4	14.84	40.36
Change in Unearned Revenue	3.67	-21.55	-6.96	41.92
Change in Other Net Operating Assets	-4.14	5.77	-1.73	6.26
Operating Cash Flow	113.29	52.04	51.09	-4.18
Operating Cash Flow Growth	117.68%	1.86%	-	-
Capital Expenditures	-32.27	-30.59	-13	-16.4
Sale of Property, Plant & Equipment	0.03	0.02	0.05	0.43
Sale (Purchase) of Intangibles	-1.47	-	-	-
Investment in Securities	-	7.61	-	1.17
Other Investing Activities	6.28	-8.89	0.62	1.18
Investing Cash Flow	-27.42	-31.85	-12.33	-13.61
Short-Term Debt Issued	26.09	70.01	178.78	18
Total Debt Issued	26.09	70.01	178.78	18
Short-Term Debt Repaid	-25.5	-70.33	-194.67	-16.33
Long-Term Debt Repaid	-6.55	-10.34	-7.86	-9.16
Total Debt Repaid	-32.05	-80.66	-202.53	-25.49
Net Debt Issued (Repaid)	-5.96	-10.66	-23.75	-7.49
Common Dividends Paid	-	-20	-8	-12
Financing Cash Flow	-5.96	-30.66	-31.75	-19.49
Foreign Exchange Rate Adjustments	0.29	-1.38	2.99	0.86
Net Cash Flow	80.2	-11.85	10.01	-36.43
Free Cash Flow	81.02	21.45	38.09	-20.58
Free Cash Flow Growth	277.72%	-43.69%	-	-
Free Cash Flow Margin	8.04%	1.85%	3.89%	-2.77%
Free Cash Flow Per Share	0.08	0.02	0.04	-0.02
Cash Interest Paid	6.68	6.29	5.42	1.69
Cash Income Tax Paid	2.38	16.53	5.3	-0.88
Levered Free Cash Flow	85.63	-0.73	29.57	-22.97
Unlevered Free Cash Flow	89.8	3.2	32.96	-21.91
Change in Working Capital	84.31	-8.79	-20.99	-15.43

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