Cirrus Aircraft Limited (HKG: 2507)

Cirrus Aircraft Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	97.98	91.14	88.08	72.4
Depreciation & Amortization	36.28	33.39	29.04	31.14
Other Amortization	3.18	3.18	4.41	4.04
Loss (Gain) From Sale of Investments	-0.6	-0.55	0.41	-0.41
Other Operating Activities	0.95	-5.18	-4.24	10.35
Change in Accounts Receivable	-0.52	26.88	-29.45	-9.27
Change in Inventory	-11.04	-35.06	-18.9	-26.12
Change in Accounts Payable	17	-13.8	34.85	19.32
Change in Unearned Revenue	-2.18	1.13	22.25	89.35
Change in Other Net Operating Assets	29.05	12.15	6.4	7.48
Operating Cash Flow	169.94	113.29	132.86	198.28
Operating Cash Flow Growth	-14.29%	-14.73%	-32.99%	-
Capital Expenditures	-67.46	-60.83	-49.1	-40.76
Sale (Purchase) of Intangibles	-34.67	-29.5	-21.69	-8.4
Investment in Securities	-0.04	-0.31	-0.25	1.64
Investing Cash Flow	-100.62	-90.64	-71.03	-47.52
Long-Term Debt Issued	-	-	75	-
Long-Term Debt Repaid	-	-11.67	-74.95	-126.14
Net Debt Issued (Repaid)	-11.88	-11.67	0.05	-126.14
Common Dividends Paid	-	-6.5	-	-
Other Financing Activities	-0.87	-0.87	-	-
Financing Cash Flow	-12.75	-19.04	0.05	-126.14
Net Cash Flow	56.57	3.62	61.87	24.62
Free Cash Flow	102.47	52.46	83.76	157.52
Free Cash Flow Growth	-34.95%	-37.36%	-46.83%	-
Free Cash Flow Margin	9.17%	4.91%	9.37%	21.34%
Free Cash Flow Per Share	0.33	0.17	0.27	0.51
Cash Interest Paid	5.6	5.62	3.06	3.61
Cash Income Tax Paid	22.62	32.54	25.18	2.37
Levered Free Cash Flow	-	-9.63	58.91	-
Unlevered Free Cash Flow	-	-6.17	60.91	-
Change in Net Working Capital	-	29.99	-28.16	-

Source: S&P Capital IQ. Standard template. Financial Sources.