Star Plus Legend Holdings Cash Flow Statement

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	56.05	34.52	60.39	43.65	78.06
Depreciation & Amortization	15.15	9.56	6.21	3.83	2.35
Other Amortization	4.51	1.19	0.14	0.04	0.01
Loss (Gain) From Sale of Assets	0.43	-0	-	0.05	-0.83
Loss (Gain) From Sale of Investments	-2.07	-0.04	0.75	-1.36	-4.95
Loss (Gain) on Equity Investments	0	-	-	-	-
Stock-Based Compensation	0.36	1.06	2.22	3.57	1.84
Other Operating Activities	15.3	18.83	34.55	-15.23	28.28
Change in Accounts Receivable	-126.41	-182.62	-11.12	22.53	31.32
Change in Inventory	-5.67	8.15	-11.06	-5.92	-10.96
Change in Accounts Payable	18.84	48.13	23.43	-23.92	90.79
Change in Unearned Revenue	39.62	1.72	-27.93	-5.18	51.4
Change in Other Net Operating Assets	-41.51	-59.34	-72.08	-31.36	61.13
Operating Cash Flow	-25.39	-118.83	5.5	-9.29	328.45
Operating Cash Flow Growth	-	-	-	-	19976.59%
Capital Expenditures	-18.41	-5.07	-6.34	-53.86	-56.03
Divestitures	-	-	-	-	-151.17
Sale (Purchase) of Intangibles	-14.46	-8.32	-3.4	-0.58	-0.08
Investment in Securities	61.08	-111.27	-	0.44	-
Other Investing Activities	-53.04	-15	-15.13	11.07	9.46
Investing Cash Flow	-24.83	-139.67	-24.86	-42.94	-197.72
Short-Term Debt Issued	-	-	-	0.92	-
Long-Term Debt Issued	-	-	-	38.16	-
Total Debt Issued	-	-	-	39.08	-
Short-Term Debt Repaid	-	-	-	-11.47	-19
Long-Term Debt Repaid	-12.21	-10.47	-8.12	-21.28	-2.03
Total Debt Repaid	-12.21	-10.47	-8.12	-32.75	-21.03
Net Debt Issued (Repaid)	-12.21	-10.47	-8.12	6.33	-21.03
Issuance of Common Stock	-	288.71	-	166.12	2
Common Dividends Paid	-	-54.03	-	-16.66	-
Other Financing Activities	206.47	-5.63	-3.27	-12.18	-20
Financing Cash Flow	194.27	218.58	-11.39	143.62	-39.03
Foreign Exchange Rate Adjustments	6.67	3.11	1.52	-0.48	-0.04
Net Cash Flow	150.71	-36.81	-29.24	90.91	91.66
Free Cash Flow	-43.8	-123.91	-0.84	-63.15	272.43
Free Cash Flow Margin	-7.50%	-28.80%	-0.24%	-17.28%	59.62%
Free Cash Flow Per Share	-0.05	-0.14	-0.00	-0.12	0.54
Cash Interest Paid	0.44	0.73	1.04	1.25	-
Cash Income Tax Paid	12.55	12.12	19.97	49.95	11.01
Levered Free Cash Flow	-13.84	-228.22	-21.39	-72.93	122.55
Unlevered Free Cash Flow	-13.32	-227.44	-20.55	-66.52	122.82
Change in Working Capital	-115.12	-183.95	-98.76	-43.84	223.69

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.