Man Shun Group (Holdings) Limited (HKG:1746)

Man Shun Group (Holdings) Cash Flow Statement

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-6.86	0.68	0.24	-2.23
Depreciation & Amortization	1.77	2.12	2.04	1.85
Loss (Gain) From Sale of Assets	-0.17	0.01	-	-0.01
Provision & Write-off of Bad Debts	3.65	1.76	-0.13	-
Other Operating Activities	-2.71	-2.99	-0.58	-0.07
Change in Accounts Receivable	7.83	8.47	-13.67	-9.19
Change in Inventory	1.43	0.88	-0.25	-2.86
Change in Accounts Payable	-4.75	8.22	-7.39	7.52
Operating Cash Flow	0.19	19.16	-19.74	-4.99
Operating Cash Flow Growth	-98.99%	-	-	-
Capital Expenditures	-0.58	-0.19	-0.55	-0.09
Sale of Property, Plant & Equipment	0.18	0.03	-	0.01
Investment in Securities	-	-	35	20
Other Investing Activities	2.35	6.29	0.95	0.12
Investing Cash Flow	1.94	6.14	35.4	20.04
Long-Term Debt Repaid	-1.39	-1.44	-1.84	-1.79
Total Debt Repaid	-1.39	-1.44	-1.84	-1.79
Net Debt Issued (Repaid)	-1.39	-1.44	-1.84	-1.79
Other Financing Activities	-0.09	-0.07	-0.06	-0.08
Financing Cash Flow	-25.48	-1.51	-1.9	-1.87
Net Cash Flow	-23.35	23.79	13.76	13.19
Free Cash Flow	-0.39	18.97	-20.29	-5.07
Free Cash Flow Margin	-0.29%	12.40%	-16.22%	-4.17%
Free Cash Flow Per Share	-	0.02	-0.02	-0.01
Cash Interest Paid	0.09	0.07	0.06	0.08
Cash Income Tax Paid	0.14	-	-	-
Levered Free Cash Flow	-1.47	17.07	-22.33	-2.76
Unlevered Free Cash Flow	-1.42	17.11	-22.29	-2.7
Change in Working Capital	4.51	17.58	-21.3	-4.53

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