Kafelaku Coffee Holding 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 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-48.68	7.99	-41.35	-92.43
Depreciation & Amortization	22.91	24.48	40.12	60.56
Loss (Gain) From Sale of Assets	-	-17.82	-	-0.01
Asset Writedown & Restructuring Costs	6.45	4.1	16.98	49.22
Stock-Based Compensation	15.03	-	-	-
Provision & Write-off of Bad Debts	1.09	0.27	0.1	1.97
Other Operating Activities	10.63	9.04	-22.07	11.37
Change in Accounts Receivable	0.28	-1.16	-0.55	2.35
Change in Inventory	1.68	-0.57	3.6	-1.33
Change in Accounts Payable	-0.97	-0.53	-3.92	-3.15
Change in Unearned Revenue	4.82	1.95	-4.81	1.08
Change in Other Net Operating Assets	-3.44	17.31	20.17	12.38
Operating Cash Flow	9.79	45.06	10.27	42.01
Operating Cash Flow Growth	-78.26%	338.94%	-75.56%	48.69%
Capital Expenditures	-8.73	-5.45	-3.36	-4.13
Sale of Property, Plant & Equipment	-	-	0.02	0.01
Divestitures	-	-0.07	-	-
Investment in Securities	-	0.78	-0.82	-
Other Investing Activities	-11.52	0.4	2.45	0.3
Investing Cash Flow	-20.25	-4.34	-1.71	-3.82
Short-Term Debt Issued	-	-	4	4
Total Debt Issued	-	-	4	4
Short-Term Debt Repaid	-	-20.78	-6.85	-2.79
Long-Term Debt Repaid	-19.14	-19.2	-18.46	-32.07
Total Debt Repaid	-19.14	-39.97	-25.31	-34.86
Net Debt Issued (Repaid)	-19.14	-39.97	-21.31	-30.86
Issuance of Common Stock	28.03	-	21.07	-
Other Financing Activities	-4.33	-7.66	-9.13	-11.29
Financing Cash Flow	4.56	-47.63	-9.37	-42.15
Foreign Exchange Rate Adjustments	-0.42	0.29	-1.4	0.73
Net Cash Flow	-6.31	-6.62	-2.21	-3.23
Free Cash Flow	1.07	39.61	6.9	37.87
Free Cash Flow Growth	-97.31%	473.67%	-81.77%	120.92%
Free Cash Flow Margin	0.76%	22.18%	5.09%	13.79%
Free Cash Flow Per Share	0.00	0.04	0.01	0.04
Cash Interest Paid	5.4	7.15	8.47	10.66
Cash Income Tax Paid	-0.24	0.1	-0.09	-0.2
Levered Free Cash Flow	1.47	24.54	13.66	49.75
Unlevered Free Cash Flow	4.85	29.39	19.83	56.96
Change in Working Capital	2.37	17	14.5	11.31

Source: S&P Global Market Intelligence. Standard template. Financial Sources.