Kam Hing International Holdings Limited (HKG:2307)

HKG:2307 Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-100.05	-107.38	28.16	-132.91	-57.96	45.99
Depreciation & Amortization	173.78	189.15	215.92	259.64	295.27	312.64
Other Amortization	2.75	2.75	1.91	13.86	5.57	12.04
Loss (Gain) From Sale of Assets	59.37	59.37	-30.88	13.64	1.24	-0.62
Asset Writedown & Restructuring Costs	4.67	4.67	2.22	-	-	-
Loss (Gain) From Sale of Investments	0.09	0.09	0.02	0.33	-0.24	-0.17
Loss (Gain) on Equity Investments	0.14	0.14	-0.53	0.31	1.63	0.14
Provision & Write-off of Bad Debts	-	-	-	-	6.69	-1.99
Other Operating Activities	43.53	-8.27	4.36	-83.49	-127.16	44.62
Change in Accounts Receivable	-32.21	-32.21	-15.35	69.16	295.44	-23.76
Change in Inventory	55.42	55.42	63.1	-64.17	690	-565.29
Change in Accounts Payable	44.89	44.89	-70.94	242.4	-407.88	42.21
Change in Other Net Operating Assets	22.57	22.57	-27.54	-85.62	-47.3	39.6
Operating Cash Flow	274.94	231.18	170.45	233.16	655.3	-94.58
Operating Cash Flow Growth	-2.88%	35.63%	-26.89%	-64.42%	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-196.31	-166.87	-86.73	-162.94	-76.94	-113.56
Sale of Property, Plant & Equipment	11.94	11.94	2.35	2.93	0.28	3.59
Cash Acquisitions	-	-80.85	0.17	-	-	-
Divestitures	-	-	53.31	-	-	-
Investment in Securities	-	-	-3.27	-	-	-
Other Investing Activities	-14.73	13.61	4.52	-4.04	18.73	8.74
Investing Cash Flow	-199.09	-222.17	-29.65	-164.06	-57.93	-101.23

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	1,609	1,646	2,537	1,349	3,335
Long-Term Debt Repaid	-	-1,619	-2,030	-2,758	-1,715	-3,083
Lease Payments	-7.36	-7.03	-6.16	-6.11	-8.33	-6.06
Net Debt Issued (Repaid)	-4.62	-9.87	-384.07	-220.7	-366.65	252.68
Common Dividends Paid	-	-6.09	-	-	-11.31	-
Other Financing Activities	-	-	-	-2.66	-1.05	-
Financing Cash Flow	-4.62	-15.96	-384.07	-223.36	-379.02	252.68

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-	-	-	-4.21	-7.23	2.63
Net Cash Flow	71.22	-6.95	-243.27	-158.47	211.12	59.49

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	78.63	64.31	83.72	70.22	578.36	-208.15
Free Cash Flow Growth	-58.59%	-23.19%	19.24%	-87.86%	-	-
Free Cash Flow Margin	2.17%	1.75%	2.19%	1.95%	14.09%	-4.74%
Free Cash Flow Per Share	0.09	0.07	0.10	0.08	0.67	-0.24
Levered Free Cash Flow	61.12	76.03	127.13	126.04	704.38	-256.54
Unlevered Free Cash Flow	81.24	97.66	160	168.98	731.98	-248.21
Free Cash Flow After Leases	71.27	57.27	77.56	64.11	570.03	-214.21

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	38.99	38.99	55.64	90.87	53.08	32.61
Cash Income Tax Paid	9.32	9.32	0.85	20.04	15.55	1
Change in Working Capital	90.67	90.67	-50.72	161.77	530.27	-507.24

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 9, 2026

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