Moon Inc. Cash Flow Statement

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	-195.13	1.79	14.84	3.94	19.46	10.76
Depreciation & Amortization	4.07	5.71	6.02	5.63	6.06	5.23
Asset Writedown & Restructuring Costs	1.3	1.3	-	-	-	-
Loss (Gain) From Sale of Investments	0.2	0.2	0.44	-0.02	-0	-0.09
Other Operating Activities	194.22	-4.26	6.35	-4.41	4.37	-2.09
Change in Accounts Receivable	0.25	0.25	-0.51	-1.24	0.64	-0.19
Change in Inventory	8.5	8.5	14	36.97	22.23	-50.01
Change in Accounts Payable	0.6	0.6	0.44	-	-	-
Change in Other Net Operating Assets	4.11	4.11	2.32	0.01	-1.29	-2.67
Operating Cash Flow	18.12	18.2	43.9	40.88	51.46	-39.06
Operating Cash Flow Growth	187.51%	-58.55%	7.39%	-20.56%	-	-
Capital Expenditures	-0.58	-0.73	-9.89	-0.93	-0.68	-0.59
Sale (Purchase) of Intangibles	-19.65	-13.34	-	-	-	-
Investment in Securities	-35.03	-	-	-	-	-
Investing Cash Flow	-55.26	-14.07	-9.89	-0.93	-0.68	-0.59
Short-Term Debt Issued	-	-	-	-	-	26.86
Total Debt Issued	33.51	-	-	-	-	26.86
Short-Term Debt Repaid	-	-	-	-	-18.86	-8
Long-Term Debt Repaid	-	-4.77	-5.12	-5.04	-5.59	-4.81
Total Debt Repaid	-3.17	-4.77	-5.12	-5.04	-24.46	-12.81
Net Debt Issued (Repaid)	30.34	-4.77	-5.12	-5.04	-24.46	14.06
Other Financing Activities	-0.17	-0.23	-0.4	-0.25	-0.09	-0.22
Financing Cash Flow	10.17	-25	-65.52	-5.29	-24.55	-26.16
Net Cash Flow	-26.98	-20.87	-31.51	34.65	26.24	-65.81
Free Cash Flow	17.54	17.47	34.01	39.94	50.78	-39.65
Free Cash Flow Growth	-	-48.64%	-14.86%	-21.34%	-	-
Free Cash Flow Margin	8.90%	9.21%	13.48%	19.53%	27.75%	-29.15%
Free Cash Flow Per Share	0.04	0.04	0.09	0.10	0.13	-0.10
Cash Interest Paid	0.17	0.23	0.4	0.25	0.09	0.22
Cash Income Tax Paid	5.34	5.34	-3.53	5.17	-0.27	4.24
Levered Free Cash Flow	-24.93	-0.74	28.34	38	45.26	-84.25
Unlevered Free Cash Flow	-24.86	-0.6	28.58	38.16	45.43	-83.94
Change in Working Capital	13.46	13.46	16.24	35.73	21.58	-52.87

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.