HKG:1729 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 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	450.87	369.53	215.14	168.22
Depreciation & Amortization	101.58	98.41	92	73.79
Loss (Gain) From Sale of Assets	3.17	1.9	7.74	-1.29
Asset Writedown & Restructuring Costs	11.88	3.19	3.16	-
Loss (Gain) From Sale of Investments	-	0.15	-0.23	-0.22
Loss (Gain) on Equity Investments	0.65	-	-	-
Stock-Based Compensation	41.45	30.93	2.16	4.34
Provision & Write-off of Bad Debts	0.64	1.77	3.43	-
Other Operating Activities	44.83	136.38	57.44	51.94
Change in Accounts Receivable	478.77	-1,121	-478.5	-201.28
Change in Inventory	-114.93	883.28	-1,474	-127.82
Change in Accounts Payable	-16.93	914.63	126.13	243.94
Change in Unearned Revenue	47.26	38.53	-2.07	-0.77
Change in Other Net Operating Assets	-1.25	2.26	-	-
Operating Cash Flow	1,048	1,360	-1,448	210.85
Operating Cash Flow Growth	-22.94%	-	-	45.84%
Capital Expenditures	-179.7	-107.33	-213.46	-59.35
Sale of Property, Plant & Equipment	20.82	1.72	2.54	1.87
Cash Acquisitions	0.47	-	-	-55.82
Investment in Securities	-11.39	8.6	-	-
Other Investing Activities	843.24	78.34	-2,100	2.35
Investing Cash Flow	673.43	-18.66	-2,311	-110.96
Short-Term Debt Issued	13.37	-	508.94	-
Long-Term Debt Issued	2,588	-	6,326	1,187
Total Debt Issued	2,601	4,406	6,835	1,187
Short-Term Debt Repaid	-6.15	-	-	-22.34
Long-Term Debt Repaid	-4,129	-	-2,917	-1,162
Total Debt Repaid	-4,135	-5,594	-2,917	-1,184
Net Debt Issued (Repaid)	-1,534	-1,189	3,917	2.65
Issuance of Common Stock	4.2	-	-	36.24
Common Dividends Paid	-47.69	-12.97	-29.19	-46.05
Other Financing Activities	-69.17	-88.28	-53.98	-37.96
Financing Cash Flow	-1,647	-1,290	3,834	-45.12
Foreign Exchange Rate Adjustments	13.16	15.42	-8.45	9.65
Net Cash Flow	87.84	66.68	67.1	64.42
Free Cash Flow	868.29	1,253	-1,661	151.49
Free Cash Flow Growth	-30.69%	-	-	54.86%
Free Cash Flow Margin	11.75%	19.47%	-28.82%	4.22%
Free Cash Flow Per Share	0.44	0.64	-0.85	0.08
Cash Interest Paid	69.17	88.28	53.89	38.46
Cash Income Tax Paid	87.22	47.57	54.55	31.3
Levered Free Cash Flow	1,597	-	-2,169	3.43
Unlevered Free Cash Flow	1,643	-	-2,135	27.47
Change in Working Capital	392.93	717.78	-1,829	-85.93

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.