Eternal Beauty Holdings Cash Flow Statement

Financials in millions CNY. Fiscal year is April - March.

Millions CNY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	227.03	206.47	173.11	170.89
Depreciation & Amortization	96.41	80.69	67.21	54.21
Other Amortization	2.24	1.6	0.85	0.64
Loss (Gain) From Sale of Assets	-14.98	0.05	-0.45	-0.78
Asset Writedown & Restructuring Costs	3.67	0.1	7.27	-
Loss (Gain) From Sale of Investments	0.02	0.95	0.48	0.19
Loss (Gain) on Equity Investments	2.99	2.96	-	-
Stock-Based Compensation	-	13.6	-	-
Other Operating Activities	26.07	-7.95	34.01	-36.91
Change in Accounts Receivable	-73.41	-15.68	-36.51	31.33
Change in Inventory	-49.12	-38.28	56.41	-175.2
Change in Accounts Payable	24.39	-22.74	-115.99	12.77
Change in Unearned Revenue	-3.03	-7.61	1.47	-4.12
Change in Other Net Operating Assets	-5.57	-52.69	22.26	18.23
Operating Cash Flow	236.7	161.47	210.13	71.27
Operating Cash Flow Growth	46.59%	-23.16%	194.84%	-
Capital Expenditures	-26.28	-27.59	-13.21	-22.03
Sale of Property, Plant & Equipment	20.25	0.16	0.6	1.02
Sale (Purchase) of Intangibles	-5.1	-2.44	-3.05	-4.63
Investment in Securities	-7.23	7.78	-13.39	8.02
Other Investing Activities	9.84	5.56	3.68	7.79
Investing Cash Flow	-8.52	-16.53	-25.38	-9.83
Short-Term Debt Issued	41.71	13.12	0.08	45.95
Total Debt Issued	41.71	13.12	0.08	45.95
Short-Term Debt Repaid	-16.35	-137.29	-17.1	-28.76
Long-Term Debt Repaid	-70.84	-61.23	-50.21	-29.57
Total Debt Repaid	-87.2	-198.52	-67.31	-58.32
Net Debt Issued (Repaid)	-45.48	-185.4	-67.23	-12.38
Common Dividends Paid	-75.56	-144.9	-145.63	-200.34
Other Financing Activities	-11.74	-5.06	-2.67	-2.26
Financing Cash Flow	-132.79	-335.36	-215.53	-214.98
Foreign Exchange Rate Adjustments	9.67	20.88	43.84	-38.15
Net Cash Flow	105.07	-169.53	13.07	-191.68
Free Cash Flow	210.43	133.89	196.92	49.25
Free Cash Flow Growth	57.17%	-32.01%	299.88%	-
Free Cash Flow Margin	10.10%	7.18%	11.59%	2.94%
Cash Interest Paid	6.23	4.03	2.67	2.26
Cash Income Tax Paid	19.95	49.84	33.89	85.42
Levered Free Cash Flow	68.99	36	173.29	-
Unlevered Free Cash Flow	72.88	38.52	174.96	-
Change in Net Working Capital	151.64	166.19	23.87	-

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