Brainhole Technology 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	-127.88	-34.12	-57.61	-51.55
Depreciation & Amortization	10	9.46	15.41	23.22
Other Amortization	0.18	0.18	0.18	0.18
Loss (Gain) From Sale of Assets	-4.17	-3.63	-1.16	-1.92
Asset Writedown & Restructuring Costs	1.83	9.84	22.54	16.14
Loss (Gain) From Sale of Investments	31.44	-2.32	9.88	-
Provision & Write-off of Bad Debts	8.3	0.62	9.77	6.37
Other Operating Activities	39.83	0.04	5.5	7.88
Change in Accounts Receivable	18	30.14	9.44	-30.74
Change in Inventory	14.01	15.23	0.57	-21.41
Change in Accounts Payable	-25.68	-2.71	-34.85	55.76
Change in Unearned Revenue	-	-4.97	4.97	-
Change in Other Net Operating Assets	5.56	15.44	-10.27	-4.46
Operating Cash Flow	-38.96	32.17	-106.08	-0.54
Capital Expenditures	-0.48	-4.97	-7.84	-4.42
Sale of Property, Plant & Equipment	4.21	10.87	19.15	5.26
Sale (Purchase) of Intangibles	-0.05	-	-	0.09
Other Investing Activities	0.55	0.12	0.14	0.55
Investing Cash Flow	4.23	6.01	11.45	1.48
Short-Term Debt Issued	-	80.8	85.47	-
Long-Term Debt Issued	30.08	-	109.33	3.2
Total Debt Issued	30.08	80.8	194.81	3.2
Short-Term Debt Repaid	-5.01	-98.13	-86.02	-
Long-Term Debt Repaid	-5.75	-4.4	-31.94	-37.17
Total Debt Repaid	-10.76	-102.53	-117.96	-37.17
Net Debt Issued (Repaid)	19.32	-21.73	76.85	-33.97
Other Financing Activities	0.13	1.63	-0.31	2.98
Financing Cash Flow	19.45	-20.1	76.53	-31
Foreign Exchange Rate Adjustments	-0.62	-1.76	1.61	-1.45
Net Cash Flow	-15.91	16.32	-16.49	-31.51
Free Cash Flow	-39.44	27.2	-113.93	-4.96
Free Cash Flow Margin	-32.87%	12.32%	-43.22%	-1.54%
Free Cash Flow Per Share	-0.05	0.03	-0.14	-0.01
Cash Interest Paid	-	0.02	1.44	-
Cash Income Tax Paid	0.08	0.05	-0.22	0.41
Levered Free Cash Flow	-12.63	32.38	-15.17	-4.43
Unlevered Free Cash Flow	-6.26	37.41	-13.23	-0.87
Change in Working Capital	1.5	52.1	-110.6	-0.84

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