HKG:2339 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	-127.97	-55.32	-4.89	-9.31
Depreciation & Amortization	98.81	105.59	100.59	111.72
Other Amortization	-	-	5.05	0.32
Loss (Gain) From Sale of Assets	-4.26	-10.74	-5.48	-6.11
Asset Writedown & Restructuring Costs	-	-	6.95	-
Provision & Write-off of Bad Debts	0.51	2.07	-0.13	1
Other Operating Activities	11.01	25.08	51.87	26.2
Change in Accounts Receivable	57.27	-4.5	-10.81	50.19
Change in Inventory	-13.94	-10.8	16.51	9.13
Change in Accounts Payable	26.74	45.97	-13.19	-63.53
Change in Other Net Operating Assets	51.44	-26.61	-32.46	-185.75
Operating Cash Flow	99.61	70.74	114.02	-66.12
Operating Cash Flow Growth	40.81%	-37.96%	-	-
Capital Expenditures	-117.38	-48.81	-55.1	-54.46
Sale of Property, Plant & Equipment	8.78	17.28	7.46	10.6
Other Investing Activities	-	-	0.32	0.15
Investing Cash Flow	-108.6	-31.52	-47.32	-43.71
Short-Term Debt Issued	-	-	-	6.15
Total Debt Issued	-	-	-	6.15
Long-Term Debt Repaid	-33.76	-32.68	-97.74	-77.72
Total Debt Repaid	-33.76	-32.68	-97.74	-77.72
Net Debt Issued (Repaid)	-33.76	-32.68	-97.74	-71.57
Issuance of Common Stock	46.42	-	-	-
Other Financing Activities	-	-	-5.92	-8.2
Financing Cash Flow	12.67	-32.68	-103.66	-79.76
Foreign Exchange Rate Adjustments	-5.59	6.65	-24.83	-49.95
Net Cash Flow	-1.91	13.18	-61.79	-239.55
Free Cash Flow	-17.77	21.94	58.92	-120.58
Free Cash Flow Growth	-	-62.77%	-	-
Free Cash Flow Margin	-0.64%	0.81%	2.38%	-4.63%
Free Cash Flow Per Share	-0.03	0.04	0.10	-0.21
Cash Interest Paid	-	-	5.92	8.2
Cash Income Tax Paid	28.47	-17.9	3.94	21.13
Levered Free Cash Flow	93.76	-9.11	-2.82	-158.95
Unlevered Free Cash Flow	98.48	-3.95	6.58	-147.48
Change in Working Capital	121.52	4.05	-39.95	-189.95

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