DaChan Food (Asia) Limited (HKG:3999)

DaChan Food (Asia) Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-1.56	58.83	47.02	91.85	155.47
Depreciation & Amortization	199.89	175.53	134.02	142.05	157.83
Other Amortization	6.22	4.28	4.43	5.09	6.21
Loss (Gain) From Sale of Assets	3.57	5.27	6.58	6	-6.47
Asset Writedown & Restructuring Costs	23.35	-	-3.31	-6.83	-3.37
Loss (Gain) on Equity Investments	-3.15	-5.17	-2.12	1.01	2.82
Provision & Write-off of Bad Debts	-0.94	2.34	-1.25	2.64	6.91
Other Operating Activities	37.45	32.84	38.71	-2.03	52.34
Change in Accounts Receivable	67.85	40.6	23.06	76	-97.26
Change in Inventory	86.9	-54.44	136.11	-58.03	-0.22
Change in Accounts Payable	-73.75	34.21	23.55	106.6	-12.32
Change in Unearned Revenue	-0.5	1.01	-10.47	-5.44	-12.9
Change in Other Net Operating Assets	10.8	10.85	10.93	-17.74	28.95
Operating Cash Flow	356.13	306.15	407.25	341.16	236.52
Operating Cash Flow Growth	16.32%	-24.82%	19.37%	44.24%	-55.38%
Capital Expenditures	-163.71	-369.13	-546.28	-375.21	-206.46
Sale of Property, Plant & Equipment	33.91	18.66	6.57	13.76	21.47
Other Investing Activities	10.78	8.21	8.26	13.72	40.29
Investing Cash Flow	-119.03	-342.26	-531.45	-347.73	-144.7
Long-Term Debt Issued	626.18	746.14	1,432	698.78	980.81
Long-Term Debt Repaid	-756.37	-711.42	-1,282	-723.32	-1,016
Net Debt Issued (Repaid)	-130.19	34.72	150.07	-24.55	-35.06
Other Financing Activities	-44.01	-56.01	-31.47	-63.17	-65.84
Financing Cash Flow	-174.2	-21.29	118.6	-87.72	-100.9
Foreign Exchange Rate Adjustments	-0.29	0.2	0.26	1.5	2.78
Net Cash Flow	62.61	-57.19	-5.33	-92.79	-6.31
Free Cash Flow	192.42	-62.98	-139.03	-34.05	30.06
Free Cash Flow Growth	-	-	-	-	-92.03%
Free Cash Flow Margin	3.21%	-1.08%	-2.17%	-0.55%	0.46%
Free Cash Flow Per Share	0.19	-0.06	-0.14	-0.03	0.03
Cash Interest Paid	17.83	23.47	16.88	11.28	21.68
Cash Income Tax Paid	14	11.82	12.26	12.04	21.56
Levered Free Cash Flow	98.3	-131.91	-246.32	-90.36	131.78
Unlevered Free Cash Flow	109.61	-117.43	-235.23	-83.31	139.64
Change in Working Capital	91.3	32.23	183.17	101.39	-93.75

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