Kwung's Aroma Holdings Cash Flow Statement

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

Millions CNY. 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	118.6	60.65	52.61	49
Depreciation & Amortization	22.18	19.76	14.21	13.17
Other Amortization	1.02	0.75	0.64	0.59
Loss (Gain) From Sale of Assets	-21.73	0.13	0.08	0
Loss (Gain) From Sale of Investments	-0.06	-7.35	-0.58	-0.27
Provision & Write-off of Bad Debts	0.57	1.13	0.42	2.34
Other Operating Activities	-7.5	8.45	-10.37	-1.88
Change in Accounts Receivable	-13.08	-31.66	25.65	-68.36
Change in Inventory	-32.63	-2.59	23.58	-34.17
Change in Accounts Payable	11.16	40.55	6.16	19.73
Change in Unearned Revenue	-1.93	0.12	1.26	1.14
Change in Other Net Operating Assets	-65.94	-9.63	-4.17	-16.82
Operating Cash Flow	5	75.32	114.46	-32.94
Operating Cash Flow Growth	-93.36%	-34.19%	-	-
Capital Expenditures	-70.77	-83.14	-18.69	-13.15
Sale of Property, Plant & Equipment	-	-	1.22	-
Divestitures	45.46	-	-	-
Sale (Purchase) of Intangibles	-0.69	-1.83	-31.05	-0.3
Investment in Securities	66.42	115.74	-199.26	53.45
Investing Cash Flow	40.42	30.76	-247.78	39.99
Short-Term Debt Issued	342.4	65.56	56.5	80
Long-Term Debt Issued	57	70	138.5	-
Total Debt Issued	399.4	135.56	195	80
Long-Term Debt Repaid	-257.76	-159.67	-142.88	-3.36
Total Debt Repaid	-257.76	-159.67	-142.88	-3.36
Net Debt Issued (Repaid)	141.64	-24.11	52.12	76.65
Other Financing Activities	-5.04	-3.35	-3.45	-0.69
Financing Cash Flow	103.35	-70.3	48.67	75.96
Foreign Exchange Rate Adjustments	8.48	6.54	12.8	5.99
Net Cash Flow	157.24	42.33	-71.85	89.01
Free Cash Flow	-65.77	-7.82	95.77	-46.09
Free Cash Flow Margin	-6.57%	-0.97%	13.33%	-7.30%
Free Cash Flow Per Share	-0.16	-0.02	0.24	-0.11
Cash Interest Paid	5.04	3.35	3.45	0.69
Cash Income Tax Paid	15.72	5.77	4.85	3.61
Levered Free Cash Flow	-98.25	17.64	65.46	-56.18
Unlevered Free Cash Flow	-95.1	20	67.61	-55.75
Change in Working Capital	-108.08	-8.19	57.46	-95.89

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