BExcellent Group Holdings Cash Flow Statement

Financials in millions HKD. Fiscal year is August - July.

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Net Income	-24.38	-24.62	-27.84	-25.51	-26.96
Depreciation & Amortization	18.17	17.32	15.81	22.42	36.82
Other Amortization	0.56	0.54	0.52	0.47	0.44
Loss (Gain) From Sale of Assets	0.14	-	-	0.53	0.42
Asset Writedown & Restructuring Costs	3.9	4.59	1.1	0.3	-0.1
Loss (Gain) From Sale of Investments	0.42	-2.77	-5.33	-0.46	1.15
Loss (Gain) on Equity Investments	-1.99	-1.16	-2.54	-0.27	0.13
Stock-Based Compensation	-	-	-	0.63	2.92
Other Operating Activities	2.5	3.55	2.56	3.24	-4.36
Change in Accounts Receivable	1.06	-3.59	-0.13	0.9	-1.79
Change in Accounts Payable	3.47	0.65	-3.28	0.22	-7.47
Change in Unearned Revenue	27.42	12.04	4.22	-8.07	0.68
Change in Other Net Operating Assets	-2.94	-4.68	6.09	-1.36	11.45
Operating Cash Flow	28.34	1.88	-8.82	-6.96	13.32
Operating Cash Flow Growth	1404.25%	-	-	-	-60.42%
Capital Expenditures	-2.2	-1.46	-1.55	-2.37	-20.55
Sale of Property, Plant & Equipment	-	-	-	0.02	0.01
Cash Acquisitions	-0.29	-	-3.42	-	-
Divestitures	-	-	-0.5	-	-
Sale (Purchase) of Intangibles	-0.37	-0.41	-0.68	-0.55	-0.7
Investment in Securities	2.15	0.69	-13.05	-0	-
Other Investing Activities	2.59	1.93	1.85	0.18	0.23
Investing Cash Flow	1.89	0.75	-17.35	-2.73	-21.01
Short-Term Debt Issued	-	18.52	9	48	-
Total Debt Issued	-	18.52	9	48	-
Short-Term Debt Repaid	-1.53	-1.79	-0.51	-0.51	-0.5
Long-Term Debt Repaid	-14.98	-14.16	-11.46	-13.57	-25.67
Total Debt Repaid	-16.51	-15.96	-11.97	-14.08	-26.17
Net Debt Issued (Repaid)	-16.51	2.56	-2.97	33.92	-26.17
Common Dividends Paid	-	-	-	-	-5
Other Financing Activities	-3.62	-3.86	0.51	-1.22	-1.38
Financing Cash Flow	-20.14	-1.3	-2.46	32.7	-32.54
Foreign Exchange Rate Adjustments	0.03	-0.06	0.01	-0.27	0.08
Net Cash Flow	10.13	1.28	-28.61	22.74	-40.16
Free Cash Flow	26.14	0.43	-10.36	-9.32	-7.23
Free Cash Flow Growth	6035.91%	-	-	-	-
Free Cash Flow Margin	12.85%	0.26%	-7.41%	-6.41%	-4.00%
Free Cash Flow Per Share	0.05	0.00	-0.02	-0.02	-0.01
Cash Interest Paid	3.62	3.86	2.67	1.22	1.38
Cash Income Tax Paid	0	-	0.02	-	0.45
Levered Free Cash Flow	27.73	10.32	-2.34	-13.15	-7.56
Unlevered Free Cash Flow	30	12.73	-0.67	-12.38	-6.7
Change in Working Capital	29.01	4.42	6.9	-8.31	2.87

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