ISP Holdings Limited (HKG:2340)
Hong Kong · Delayed Price · Currency is HKD 0.1380
-0.0090 (-6.12%)
Sep 28, 2026, 3:59 PM HKT
ISP Holdings 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 | -53.01 | -48.96 | -33.54 | -15.24 | 436.74 | 19.61 |
Depreciation & Amortization | 1.76 | 1.98 | 2.16 | 2.66 | 3.02 | 4.36 |
Loss (Gain) From Sale of Assets | - | - | - | - | -0.01 | -0.01 |
Loss (Gain) From Sale of Investments | -4.05 | -4.05 | -2.19 | 4.16 | 1.02 | - |
Provision & Write-off of Bad Debts | 4.36 | 4.36 | -1.37 | -0.34 | -0.04 | 0.01 |
Other Operating Activities | 23.28 | -0.72 | -1.17 | -1.6 | -439.83 | -3.72 |
Change in Accounts Receivable | 6.59 | 6.59 | 10.22 | 46.2 | 25.58 | -21.47 |
Change in Accounts Payable | -4.29 | -4.29 | -16.46 | -60.16 | -43.84 | -16.66 |
Change in Other Net Operating Assets | -1.87 | -1.87 | -0.14 | -0.11 | 1.11 | 3.34 |
Operating Cash Flow | -27.22 | -46.95 | -42.5 | -24.43 | -16.25 | -6.7 |
Operating Cash Flow Growth | - | - | - | - | - | - |
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 | -0.07 | -0.01 | -0.61 | -0.09 | -0.19 | -1.2 |
Sale of Property, Plant & Equipment | 13.85 | 25.72 | 0.67 | - | 0.01 | 0.03 |
Divestitures | - | - | - | - | 529.2 | - |
Investment in Securities | - | - | - | - | -29.67 | - |
Other Investing Activities | 10.68 | -14.05 | -1.73 | -57.98 | -18.19 | 9.49 |
Investing Cash Flow | 24.46 | 11.66 | -1.67 | -58.07 | 481.16 | 8.32 |
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 | - | - | - | - | - | 85 |
Total Debt Issued | - | - | - | - | - | 85 |
Short-Term Debt Repaid | - | - | - | - | - | -149 |
Long-Term Debt Repaid | - | -1.78 | -1.9 | -2.16 | -2.44 | -51.35 |
Lease Payments | -1.62 | -1.78 | -1.9 | -2.16 | -2.44 | -9.35 |
Total Debt Repaid | -1.62 | -1.78 | -1.9 | -2.16 | -2.44 | -200.35 |
Net Debt Issued (Repaid) | -1.62 | -1.78 | -1.9 | -2.16 | -2.44 | -115.35 |
Issuance of Common Stock | 17.46 | 28.29 | - | - | - | - |
Other Financing Activities | -0.58 | -1.45 | - | - | - | - |
Financing Cash Flow | 15.26 | 25.07 | -1.9 | -2.16 | -401.28 | -115.35 |
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 | 1.73 | 0.95 | -0.58 | -0.53 | -2.67 | 1.11 |
Net Cash Flow | 14.24 | -9.27 | -46.65 | -85.19 | 60.96 | -112.62 |
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 | -27.29 | -46.96 | -43.11 | -24.52 | -16.44 | -7.9 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -14.90% | -30.60% | -40.86% | -15.85% | -7.31% | -1.84% |
Free Cash Flow Per Share | -0.04 | -0.07 | -0.10 | -0.06 | -0.04 | -0.02 |
Levered Free Cash Flow | 1.77 | -43.2 | -33.86 | -81.99 | 60.02 | -83.37 |
Unlevered Free Cash Flow | 1.8 | -43.17 | -33.82 | -81.94 | 60.08 | -81.57 |
Free Cash Flow After Leases | -28.9 | -48.74 | -45.01 | -26.68 | -18.88 | -17.25 |
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 | - | - | - | - | - | 1.61 |
Cash Income Tax Paid | - | - | -0.05 | - | - | 14.39 |
Change in Working Capital | 0.44 | 0.44 | -6.38 | -14.07 | -17.15 | -34.8 |