A & S Group (Holdings) Cash Flow Statement

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-19.8	17.63	8.59	32.52
Depreciation & Amortization	49.12	56.42	57.72	46.1
Loss (Gain) From Sale of Assets	-0.17	-	-0.11	-
Provision & Write-off of Bad Debts	-0	1.14	1.12	-0.43
Other Operating Activities	0.86	7.17	-9.11	5.92
Change in Accounts Receivable	49.86	-23.91	-9.94	-11.44
Change in Accounts Payable	-11.87	15.66	4.75	3.59
Change in Other Net Operating Assets	4.88	-19.3	1.6	14.1
Operating Cash Flow	72.88	54.81	54.62	90.37
Operating Cash Flow Growth	32.96%	0.35%	-39.55%	20.59%
Capital Expenditures	-20.57	-2.73	-7.47	-7.22
Sale of Property, Plant & Equipment	0.17	-	0.11	-
Other Investing Activities	0.26	0.39	0.38	0
Investing Cash Flow	-20.14	-2.34	-6.98	-7.22
Short-Term Debt Issued	-	-	76	19
Total Debt Issued	-	-	76	19
Short-Term Debt Repaid	-	-	-95	-2.4
Long-Term Debt Repaid	-35.39	-49.12	-47.86	-40.27
Total Debt Repaid	-35.39	-49.12	-142.86	-42.67
Net Debt Issued (Repaid)	-35.39	-49.12	-66.86	-23.67
Common Dividends Paid	-20	-	-25	-30
Other Financing Activities	-3.11	-1.06	-1.82	-2.61
Financing Cash Flow	-58.51	-50.18	-93.68	-56.28
Net Cash Flow	-5.76	2.29	-46.04	26.87
Free Cash Flow	52.31	52.08	47.16	83.15
Free Cash Flow Growth	0.43%	10.44%	-43.28%	26.79%
Free Cash Flow Margin	9.45%	8.02%	9.28%	15.98%
Free Cash Flow Per Share	0.05	0.05	0.05	0.08
Cash Interest Paid	3.11	1.06	1.82	2.61
Cash Income Tax Paid	1.15	-	10.52	3.19
Levered Free Cash Flow	54.68	56.61	40.78	74.22
Unlevered Free Cash Flow	56.62	57.27	41.91	75.85
Change in Working Capital	42.87	-27.54	-3.59	6.26