Best Mart 360 Holdings Limited (HKG:2360)

Best Mart 360 Holdings Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022
Net Income	247.52	224.45	201	109.8
Depreciation & Amortization	214.05	206.95	184.1	194.85
Asset Writedown & Restructuring Costs	0.01	0.45	0.87	0.37
Other Operating Activities	-16.54	51.78	19.33	23.55
Change in Accounts Receivable	7.2	-13.35	-0.39	-2.82
Change in Inventory	-70.22	-50.04	-33.83	-26.63
Change in Accounts Payable	30.52	26.09	-6.7	15.93
Change in Other Net Operating Assets	4.19	2.61	5.5	-9.17
Operating Cash Flow	416.74	448.94	369.88	305.88
Operating Cash Flow Growth	-7.17%	21.38%	20.92%	23.56%
Capital Expenditures	-15.42	-26.79	-29.08	-25.72
Sale of Property, Plant & Equipment	-	0.01	-	-
Other Investing Activities	5.86	6.61	1.07	-0.72
Investing Cash Flow	-9.57	-20.17	-28	-26.43
Short-Term Debt Issued	-	-	-	15
Total Debt Issued	-	-	-	15
Short-Term Debt Repaid	-3.51	-	-3.63	-39.52
Long-Term Debt Repaid	-186.67	-	-153.35	-168.91
Total Debt Repaid	-190.18	-180.64	-156.98	-208.43
Net Debt Issued (Repaid)	-190.18	-180.64	-156.98	-193.43
Common Dividends Paid	-170.31	-252.93	-160	-40
Other Financing Activities	-18.06	-14.57	-8.71	-7.33
Financing Cash Flow	-378.54	-448.14	-325.69	-240.75
Foreign Exchange Rate Adjustments	0.17	-1.08	-0.21	0.07
Net Cash Flow	28.8	-20.45	15.97	38.76
Free Cash Flow	401.32	422.16	340.8	280.16
Free Cash Flow Growth	-4.94%	23.87%	21.65%	27.84%
Free Cash Flow Margin	14.31%	16.40%	14.78%	14.12%
Free Cash Flow Per Share	0.40	0.42	0.34	0.28
Cash Interest Paid	18.06	14.57	8.71	7.33
Cash Income Tax Paid	85.63	8.61	34.88	15.3
Levered Free Cash Flow	330.13	-	271.85	249.67
Unlevered Free Cash Flow	341.41	-	277.3	254.24
Change in Working Capital	-28.31	-34.68	-35.42	-22.69

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.