Cirrus Aircraft Limited (HKG:2507)

Cirrus Aircraft Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	162.04	138.88	120.75	91.14	88.08	72.4
Depreciation & Amortization	55.83	45.63	38.39	33.39	29.04	31.14
Other Amortization	11.14	11.14	6.59	3.18	4.41	4.04
Loss (Gain) From Sale of Assets	-0.33	-0.53	-0.23	-	-	-
Loss (Gain) From Sale of Investments	-10.37	-7.73	-3.82	-0.55	0.41	-0.41
Other Operating Activities	10.08	-11.14	-2.69	-5.18	-4.24	10.35
Change in Accounts Receivable	-1.61	3.78	-10.94	26.88	-29.45	-9.27
Change in Inventory	-43.14	-78.26	-44.3	-35.06	-18.9	-26.12
Change in Accounts Payable	15.03	4.84	46.39	-13.8	34.85	19.32
Change in Unearned Revenue	19.2	15.16	16.52	16.77	22.25	89.35
Change in Other Net Operating Assets	24.52	24.23	-2.13	-3.49	6.4	7.48
Operating Cash Flow	242.4	146	164.54	113.29	132.86	198.28
Operating Cash Flow Growth	32.80%	-11.27%	45.23%	-14.73%	-32.99%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-79.9	-71.72	-54.35	-60.83	-49.1	-40.76
Sale of Property, Plant & Equipment	-	0.02	1.65	-	-	-
Sale (Purchase) of Intangibles	-39.91	-40.18	-40	-29.5	-21.69	-8.4
Investment in Securities	-1.54	-59.34	-100.68	-0.31	-0.25	1.64
Investing Cash Flow	-121.36	-171.23	-193.39	-90.64	-71.03	-47.52

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	-	-	-	75	-
Long-Term Debt Repaid	-	-50.5	-15.73	-11.67	-74.95	-126.14
Lease Payments	-7.48	-5.78	-3.93	-3.63	-3.97	-2.52
Net Debt Issued (Repaid)	-45.81	-50.5	-15.73	-11.67	0.05	-126.14
Issuance of Common Stock	-	-	194.22	-	-	-
Common Dividends Paid	-36.6	-36.6	-	-6.5	-	-
Other Financing Activities	-	-	-4.67	-0.87	-	-
Financing Cash Flow	-82.41	-87.09	173.82	-19.04	0.05	-126.14

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash Flow	38.63	-112.33	144.97	3.62	61.87	24.62

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	162.49	74.27	110.18	52.46	83.76	157.52
Free Cash Flow Growth	28.82%	-32.59%	110.02%	-37.36%	-46.83%	-
Free Cash Flow Margin	10.85%	5.48%	9.20%	4.91%	9.37%	21.34%
Free Cash Flow Per Share	0.44	0.20	0.33	0.17	0.27	0.51
Levered Free Cash Flow	77.81	-1.29	48.99	-9.63	58.91	-
Unlevered Free Cash Flow	79.27	0.96	52.2	-6.17	60.91	-
Free Cash Flow After Leases	155.01	68.5	106.26	48.83	79.78	155

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	2.35	3.59	5.21	5.62	3.06	3.61
Cash Income Tax Paid	27.24	44.7	29.5	32.54	25.18	2.37
Change in Working Capital	14.01	-30.24	5.55	-8.7	15.15	80.76

Data Source: S&P Global Market Intelligence Last updated: Aug 26, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 15, 2026

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