Blue Moon Group Holdings 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	-749.31	325.31	611.37	1,014
Depreciation & Amortization	212.49	222.71	218.95	197.57
Other Amortization	22.27	31.04	33.57	32.19
Loss (Gain) From Sale of Assets	6.87	4.19	-0.85	0.13
Asset Writedown & Restructuring Costs	3.92	9.38	0.06	9.89
Loss (Gain) From Sale of Investments	6.33	88.38	66.9	11.61
Stock-Based Compensation	62.8	22.11	32.97	30.98
Other Operating Activities	-279.34	-240.8	-314.29	59.5
Change in Accounts Receivable	161.96	532.68	-54.69	-188.6
Change in Inventory	-228.49	10.92	71.15	96.24
Change in Accounts Payable	95	104.54	-130.18	96.08
Change in Unearned Revenue	39.25	-132.71	75.06	46.71
Change in Other Net Operating Assets	-248.56	-228.44	-49.36	14.96
Operating Cash Flow	-894.81	749.32	560.67	1,422
Operating Cash Flow Growth	-	33.65%	-60.56%	8.90%
Capital Expenditures	-129.96	-85.31	-285.12	-299.85
Sale of Property, Plant & Equipment	3.56	3.14	25.95	43.74
Sale (Purchase) of Intangibles	-19.9	-7.3	-3.5	-25.11
Investment in Securities	2,935	-2,938	-16.15	-
Other Investing Activities	-	-	-	18.08
Investing Cash Flow	2,789	-3,028	-278.82	-263.14
Short-Term Debt Issued	-	-	-	1,400
Total Debt Issued	-	-	-	1,400
Short-Term Debt Repaid	-	-	-100	-1,300
Long-Term Debt Repaid	-55.41	-83.24	-71.54	-56.44
Total Debt Repaid	-55.41	-83.24	-171.54	-1,356
Net Debt Issued (Repaid)	-55.41	-83.24	-171.54	43.51
Issuance of Common Stock	0.41	3.3	9.56	1,476
Repurchase of Common Stock	-375.15	-14.92	-424.47	-1,651
Common Dividends Paid	-549.1	-936.03	-773.18	-2,704
Other Financing Activities	-4.65	-6.71	-9.58	-146.84
Financing Cash Flow	-983.9	-1,038	-1,369	-2,982
Foreign Exchange Rate Adjustments	-36.25	-43.99	-443.92	136.08
Net Cash Flow	873.85	-3,360	-1,531	-1,687
Free Cash Flow	-1,025	664.01	275.55	1,122
Free Cash Flow Growth	-	140.97%	-75.44%	6.40%
Free Cash Flow Margin	-11.98%	9.07%	3.47%	14.77%
Free Cash Flow Per Share	-0.19	0.12	0.05	0.19
Cash Interest Paid	4.65	6.71	9.58	20.74
Cash Income Tax Paid	236.49	267.5	546.16	216.49
Levered Free Cash Flow	-701.83	641.68	414.15	-1,694
Unlevered Free Cash Flow	-698.92	645.88	420.14	-1,681
Change in Working Capital	-180.84	287	-88.01	65.38

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