CPM Group 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	-47.92	-67.12	-98.08	-59.53
Depreciation & Amortization	17.47	23.22	32.88	31.67
Loss (Gain) From Sale of Assets	-0.08	-0.55	-0.54	-0.12
Asset Writedown & Restructuring Costs	10.83	8.7	8.76	0.54
Stock-Based Compensation	0.43	1.68	5.61	-
Provision & Write-off of Bad Debts	24.19	50.13	16.83	4.57
Other Operating Activities	-4.05	-6.27	-2.04	-5.04
Change in Accounts Receivable	39.1	138.69	21.61	-48.68
Change in Inventory	8.59	14.99	33	-8.13
Change in Accounts Payable	-65.22	-58.87	-66.43	119.87
Change in Other Net Operating Assets	-8.82	-20.96	11.26	-14.39
Operating Cash Flow	-25.49	83.64	-37.13	20.75
Operating Cash Flow Growth	-	-	-	-26.90%
Capital Expenditures	-0.74	-3.99	-10.76	-18.23
Sale of Property, Plant & Equipment	0.08	1.42	4.76	0.21
Investment in Securities	1.14	-1.15	-	6.02
Other Investing Activities	75.8	-56.06	-12.5	-39.92
Investing Cash Flow	76.28	-59.79	-18.5	-51.92
Short-Term Debt Issued	82.65	319.92	420.49	190.5
Long-Term Debt Issued	62.8	95.68	-	-
Total Debt Issued	145.45	415.6	420.49	190.5
Short-Term Debt Repaid	-113.52	-436.72	-398.67	-189.88
Long-Term Debt Repaid	-53.02	-3.54	-3.77	-3.86
Total Debt Repaid	-166.53	-440.26	-402.44	-193.74
Net Debt Issued (Repaid)	-21.09	-24.66	18.05	-3.23
Common Dividends Paid	-	-	-	-10
Financing Cash Flow	-21.09	-24.66	18.05	-13.23
Foreign Exchange Rate Adjustments	-4.25	-2.92	-10.99	4.08
Net Cash Flow	25.46	-3.73	-48.57	-40.32
Free Cash Flow	-26.23	79.65	-47.89	2.52
Free Cash Flow Growth	-	-	-	10.48%
Free Cash Flow Margin	-8.16%	16.98%	-7.45%	0.30%
Free Cash Flow Per Share	-0.03	0.08	-0.05	0.00
Cash Interest Paid	11.42	13.55	6.93	4.24
Cash Income Tax Paid	0.01	1.37	-0.03	1.33
Levered Free Cash Flow	65.32	52.72	-75.13	-23.37
Unlevered Free Cash Flow	72.31	61	-70.49	-20.66
Change in Working Capital	-26.36	73.84	-0.55	48.67

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