CPM Group Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-45.98	-47.92	-67.12	-98.08	-59.53
Depreciation & Amortization	15.99	17.47	23.22	32.88	31.67
Loss (Gain) From Sale of Assets	-0.66	-0.08	-0.55	-0.54	-0.12
Asset Writedown & Restructuring Costs	18.38	10.83	8.7	8.76	0.54
Stock-Based Compensation	0.1	0.43	1.68	5.61	-
Provision & Write-off of Bad Debts	-10.47	24.19	50.13	16.83	4.57
Other Operating Activities	-2.72	-4.05	-6.27	-2.04	-5.04
Change in Accounts Receivable	52.89	39.1	138.69	21.61	-48.68
Change in Inventory	2.41	8.59	14.99	33	-8.13
Change in Accounts Payable	-42.87	-65.22	-58.87	-66.43	119.87
Change in Other Net Operating Assets	11.61	-8.82	-20.96	11.26	-14.39
Operating Cash Flow	-1.32	-25.49	83.64	-37.13	20.75
Operating Cash Flow Growth	-	-	-	-	-26.90%
Capital Expenditures	-1.62	-0.74	-3.99	-10.76	-18.23
Sale of Property, Plant & Equipment	0.8	0.08	1.42	4.76	0.21
Investment in Securities	-	1.14	-1.15	-	6.02
Other Investing Activities	9.71	75.8	-56.06	-12.5	-39.92
Investing Cash Flow	8.88	76.28	-59.79	-18.5	-51.92
Short-Term Debt Issued	94.28	82.65	319.92	420.49	190.5
Long-Term Debt Issued	54.47	62.8	95.68	-	-
Total Debt Issued	148.75	145.45	415.6	420.49	190.5
Short-Term Debt Repaid	-92.73	-113.52	-436.72	-398.67	-189.88
Long-Term Debt Repaid	-95.92	-53.02	-3.54	-3.77	-3.86
Total Debt Repaid	-188.65	-166.53	-440.26	-402.44	-193.74
Net Debt Issued (Repaid)	-39.9	-21.09	-24.66	18.05	-3.23
Common Dividends Paid	-	-	-	-	-10
Financing Cash Flow	-39.9	-21.09	-24.66	18.05	-13.23
Foreign Exchange Rate Adjustments	6.69	-4.25	-2.92	-10.99	4.08
Net Cash Flow	-25.65	25.46	-3.73	-48.57	-40.32
Free Cash Flow	-2.94	-26.23	79.65	-47.89	2.52
Free Cash Flow Growth	-	-	-	-	10.48%
Free Cash Flow Margin	-1.22%	-8.16%	16.98%	-7.45%	0.30%
Free Cash Flow Per Share	-0.00	-0.03	0.08	-0.05	0.00
Cash Interest Paid	7.3	11.42	13.55	6.93	4.24
Cash Income Tax Paid	0.01	0.01	1.37	-0.03	1.33
Levered Free Cash Flow	12.01	65.32	52.72	-75.13	-23.37
Unlevered Free Cash Flow	16.52	72.31	61	-70.49	-20.66
Change in Working Capital	24.05	-26.36	73.84	-0.55	48.67

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