B&K Corporation Limited (HKG:2396)

B&K Corporation Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	-182.62	-212.25	-105.19
Depreciation & Amortization	9.01	7.75	6.91
Loss (Gain) From Sale of Assets	-	0.01	-
Asset Writedown & Restructuring Costs	-0.01	-	0.53
Stock-Based Compensation	94.85	100.19	14.67
Other Operating Activities	1.36	5.97	23.6
Change in Accounts Payable	4.77	1.31	4.94
Change in Other Net Operating Assets	-3.88	6.92	-3.4
Operating Cash Flow	-76.52	-90.1	-57.94
Capital Expenditures	-5.64	-3.85	-3.12
Sale of Property, Plant & Equipment	-	0	-
Sale (Purchase) of Intangibles	-	-10.26	-
Other Investing Activities	-	0.19	-
Investing Cash Flow	-5.64	-13.91	-3.12
Long-Term Debt Issued	-	-	293.01
Long-Term Debt Repaid	-	-5.15	-6.09
Net Debt Issued (Repaid)	-3.78	-5.15	286.92
Issuance of Common Stock	-	8.2	-
Other Financing Activities	-0.81	-1.35	-0.11
Financing Cash Flow	-4.58	1.71	286.81
Foreign Exchange Rate Adjustments	-0.01	0.01	0
Net Cash Flow	-86.74	-102.3	225.75
Free Cash Flow	-82.16	-93.95	-61.07
Free Cash Flow Margin	-31477.40%	-35996.17%	-12937.71%
Free Cash Flow Per Share	-0.82	-0.95	-0.70
Levered Free Cash Flow	-	-35.26	-
Unlevered Free Cash Flow	-	-31.5	-
Change in Working Capital	0.88	8.23	1.54

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