BeijingWest Industries International Limited (HKG:2339)
Hong Kong · Delayed Price · Currency is HKD 5.18
-0.03 (-0.58%)
Oct 6, 2026, 4:08 PM HKT
HKG:2339 Cash Flow Statement
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -50.84 | -41.91 | -127.97 | -55.32 | -4.89 | -9.31 |
Depreciation & Amortization | 110.93 | 110.22 | 98.81 | 105.59 | 100.59 | 111.72 |
Other Amortization | - | - | - | - | 5.05 | 0.32 |
Loss (Gain) From Sale of Assets | 4.97 | 6 | -4.26 | -10.74 | -5.48 | -6.11 |
Asset Writedown & Restructuring Costs | 49.11 | 49.11 | - | - | 6.95 | - |
Provision & Write-off of Bad Debts | -3.79 | -3.79 | 0.51 | 2.07 | -0.13 | 1 |
Other Operating Activities | -47.16 | 19.7 | 11.01 | 25.08 | 51.87 | 26.2 |
Change in Accounts Receivable | 65.31 | 25.77 | 57.27 | -4.5 | -10.81 | 50.19 |
Change in Inventory | 42.97 | -57.2 | -13.94 | -10.8 | 16.51 | 9.13 |
Change in Accounts Payable | -129.31 | 29.81 | 26.74 | 45.97 | -13.19 | -63.53 |
Change in Other Net Operating Assets | -28.72 | 30.27 | 51.44 | -26.61 | -32.46 | -185.75 |
Operating Cash Flow | 10.56 | 167.97 | 99.61 | 70.74 | 114.02 | -66.12 |
Operating Cash Flow Growth | -46.13% | 68.62% | 40.81% | -37.96% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -128.05 | -132.36 | -117.38 | -48.81 | -55.1 | -54.46 |
Sale of Property, Plant & Equipment | 7.17 | 3.57 | 8.78 | 17.28 | 7.46 | 10.6 |
Other Investing Activities | 4.42 | 0.23 | - | - | 0.32 | 0.15 |
Investing Cash Flow | -116.46 | -128.55 | -108.6 | -31.52 | -47.32 | -43.71 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | - | - | - | 6.15 |
Total Debt Issued | 409.39 | - | - | - | - | 6.15 |
Long-Term Debt Repaid | - | -38.47 | -33.76 | -32.68 | -97.74 | -77.72 |
Lease Payments | -46.13 | -38.47 | -33.32 | -32.68 | -32.52 | -38.61 |
Total Debt Repaid | -46.13 | -38.47 | -33.76 | -32.68 | -97.74 | -77.72 |
Net Debt Issued (Repaid) | 363.26 | -38.47 | -33.76 | -32.68 | -97.74 | -71.57 |
Issuance of Common Stock | 301.5 | - | 46.42 | - | - | - |
Other Financing Activities | - | - | - | - | -5.92 | -8.2 |
Financing Cash Flow | 664.77 | -38.47 | 12.67 | -32.68 | -103.66 | -79.76 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 1.77 | 7.72 | -5.59 | 6.65 | -24.83 | -49.95 |
Net Cash Flow | 560.62 | 8.67 | -1.91 | 13.18 | -61.79 | -239.55 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -117.49 | 35.61 | -17.77 | 21.94 | 58.92 | -120.58 |
Free Cash Flow Growth | - | - | - | -62.77% | - | - |
Free Cash Flow Margin | -4.08% | 1.20% | -0.64% | 0.81% | 2.38% | -4.63% |
Free Cash Flow Per Share | -0.11 | 0.04 | -0.03 | 0.04 | 0.10 | -0.21 |
Levered Free Cash Flow | -109.3 | -24.02 | 117.3 | -9.11 | -2.82 | -158.95 |
Unlevered Free Cash Flow | -100.75 | -19.07 | 122.01 | -3.95 | 6.58 | -147.48 |
Free Cash Flow After Leases | -163.62 | -2.86 | -51.1 | -10.74 | 26.39 | -159.18 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | - | - | - | - | 5.92 | 8.2 |
Cash Income Tax Paid | 10.17 | 16.12 | 28.47 | -17.9 | 3.94 | 21.13 |
Change in Working Capital | -49.74 | 28.65 | 121.52 | 4.05 | -39.95 | -189.95 |