HKG:3628 Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	7.04	13.56	-2.36	0.72
Depreciation & Amortization	2.38	2.52	1.99	1.95
Asset Writedown & Restructuring Costs	-	-	0.12	-0.36
Provision & Write-off of Bad Debts	0.11	-0.32	-0.04	0.16
Other Operating Activities	-0.44	2.09	0.27	2.29
Change in Accounts Receivable	-11.71	-7.97	7.27	-8.98
Change in Inventory	13.83	22.96	-29.29	-27.29
Change in Accounts Payable	-6.72	-4.92	-2.68	13.3
Change in Unearned Revenue	15.48	-31.25	17.52	28.86
Operating Cash Flow	19.98	-3.32	-7.21	10.64
Operating Cash Flow Growth	-	-	-	-55.10%
Capital Expenditures	-0.17	-0.57	-0.67	-0.51
Investment in Securities	-37.41	-	-	-
Other Investing Activities	-7.36	-6.06	16.89	-9.67
Investing Cash Flow	-44.94	-6.64	16.22	-10.19
Short-Term Debt Repaid	-	-	-	-4.2
Long-Term Debt Repaid	-0.21	-0.14	-0.31	-0.41
Total Debt Repaid	-0.21	-0.14	-0.31	-4.61
Net Debt Issued (Repaid)	-0.21	-0.14	-0.31	-4.61
Other Financing Activities	-0.05	-0.13	-0	-
Financing Cash Flow	-0.26	-0.26	-0.31	-4.61
Foreign Exchange Rate Adjustments	-1.34	-0.87	-7.55	2.77
Net Cash Flow	-26.57	-11.1	1.16	-1.38
Free Cash Flow	19.81	-3.9	-7.88	10.13
Free Cash Flow Growth	-	-	-	-54.35%
Free Cash Flow Margin	17.24%	-3.13%	-11.40%	13.73%
Free Cash Flow Per Share	0.03	-0.01	-0.01	0.01
Cash Interest Paid	0.05	0.13	0	-
Cash Income Tax Paid	4.01	0.89	1.19	-0.35
Levered Free Cash Flow	10.18	-13.59	8	-1.09
Unlevered Free Cash Flow	10.18	-13.59	8	-1.09
Change in Working Capital	10.89	-21.17	-7.18	5.88

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