Times Universal Group Holdings Limited (HKG:2310)

HKG:2310 Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-7.5	-8.29	-28.35	-20.94
Depreciation & Amortization	6.51	5.56	7.8	9.05
Loss (Gain) From Sale of Assets	0.13	-	-0.23	-
Asset Writedown & Restructuring Costs	-	1.51	5.21	1.8
Loss (Gain) From Sale of Investments	-	-1.12	1.12	-
Loss (Gain) on Equity Investments	-	1.12	-	2.75
Provision & Write-off of Bad Debts	3.75	-1.4	16.95	5.9
Other Operating Activities	2.68	7.46	0.62	3.35
Change in Accounts Receivable	-5.79	1.43	-3.79	-0.6
Change in Inventory	-0.2	0.63	-0.07	-0.07
Change in Accounts Payable	1.24	0.88	-1.5	0.23
Change in Unearned Revenue	0.8	0.69	-0.22	1.2
Operating Cash Flow	1.62	8.47	-6.62	-0.81
Operating Cash Flow Growth	-80.84%	-	-	-
Capital Expenditures	-1.01	-5.39	-1.43	-2.11
Sale of Property, Plant & Equipment	0.05	-	-	-
Cash Acquisitions	-	-	-	0
Divestitures	-	-	1.29	-
Other Investing Activities	0.02	0.01	-0.22	-7.61
Investing Cash Flow	-0.95	-5.38	-0.36	-9.71
Short-Term Debt Issued	6.18	3.49	16	-
Total Debt Issued	6.18	3.49	16	-
Short-Term Debt Repaid	-	-	-2.06	-3.97
Long-Term Debt Repaid	-3.37	-12.37	-14.1	-1.51
Total Debt Repaid	-3.37	-12.37	-16.16	-5.49
Net Debt Issued (Repaid)	2.81	-8.89	-0.16	-5.49
Other Financing Activities	-1.95	-2.96	-3.61	-3.71
Financing Cash Flow	0.86	-11.85	-3.77	-9.2
Foreign Exchange Rate Adjustments	-0.71	-1.57	2.15	0.19
Net Cash Flow	0.83	-10.33	-8.6	-19.54
Free Cash Flow	0.61	3.08	-8.05	-2.92
Free Cash Flow Growth	-80.23%	-	-	-
Free Cash Flow Margin	0.55%	3.03%	-8.38%	-3.76%
Free Cash Flow Per Share	0.00	0.00	-0.01	-0.00
Cash Interest Paid	1.95	2.96	3.61	3.71
Cash Income Tax Paid	0.85	0.85	0.61	0.13
Levered Free Cash Flow	0.74	-1.71	4.85	-4.5
Unlevered Free Cash Flow	2.46	0.23	7.79	-1.28
Change in Working Capital	-3.95	3.63	-5.57	0.76

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