Best Mart 360 Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	219.73	247.52	224.45	201	109.8
Depreciation & Amortization	221.96	214.05	206.95	184.1	194.85
Asset Writedown & Restructuring Costs	0.18	0.01	0.45	0.87	0.37
Other Operating Activities	12.94	-16.54	51.78	19.33	23.55
Change in Accounts Receivable	-	7.2	-13.35	-0.39	-2.82
Change in Inventory	14.5	-70.22	-50.04	-33.83	-26.63
Change in Accounts Payable	-12.83	30.52	26.09	-6.7	15.93
Change in Other Net Operating Assets	4.6	4.19	2.61	5.5	-9.17
Operating Cash Flow	461.07	416.74	448.94	369.88	305.88
Operating Cash Flow Growth	10.64%	-7.17%	21.38%	20.92%	23.56%
Capital Expenditures	-10.69	-15.42	-26.79	-29.08	-25.72
Sale of Property, Plant & Equipment	-	-	0.01	-	-
Other Investing Activities	1.98	5.86	6.61	1.07	-0.72
Investing Cash Flow	-8.7	-9.57	-20.17	-28	-26.43
Short-Term Debt Issued	-	-	-	-	15
Long-Term Debt Issued	60	-	-	-	-
Total Debt Issued	60	-	-	-	15
Short-Term Debt Repaid	-73.25	-3.51	-	-3.63	-39.52
Long-Term Debt Repaid	-198.63	-186.67	-	-153.35	-168.91
Total Debt Repaid	-271.88	-190.18	-180.64	-156.98	-208.43
Net Debt Issued (Repaid)	-211.88	-190.18	-180.64	-156.98	-193.43
Common Dividends Paid	-210	-170.31	-252.93	-160	-40
Other Financing Activities	-16.98	-18.06	-14.57	-8.71	-7.33
Financing Cash Flow	-438.85	-378.54	-448.14	-325.69	-240.75
Foreign Exchange Rate Adjustments	0.11	0.17	-1.08	-0.21	0.07
Net Cash Flow	13.62	28.8	-20.45	15.97	38.76
Free Cash Flow	450.38	401.32	422.16	340.8	280.16
Free Cash Flow Growth	12.22%	-4.94%	23.87%	21.65%	27.84%
Free Cash Flow Margin	15.71%	14.31%	16.40%	14.78%	14.12%
Free Cash Flow Per Share	0.45	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	446.16	330.13	-	271.85	249.67
Unlevered Free Cash Flow	446.16	341.41	-	277.3	254.24
Change in Working Capital	6.27	-28.31	-34.68	-35.42	-22.69

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