ETS Group Limited (HKG:8031)

ETS Group Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	17.51	-7.92	-9.3	-18.62
Depreciation & Amortization	2.12	0.58	1.19	5.95
Other Amortization	1.22	1.67	2.61	3.4
Loss (Gain) From Sale of Assets	-3.64	-2.3	0.01	0.62
Loss (Gain) From Sale of Investments	-27.13	5.91	12.04	17.76
Loss (Gain) on Equity Investments	0.25	0.25	0.17	-
Other Operating Activities	-8.96	10.78	0.25	1.77
Change in Accounts Receivable	19.46	3.98	18.37	-19.4
Change in Accounts Payable	-	-	-10.39	3.9
Change in Unearned Revenue	-0.27	-0.03	0.36	0
Change in Other Net Operating Assets	4.74	1.18	10.14	-4.86
Operating Cash Flow	14.41	5.34	25.43	-8.08
Operating Cash Flow Growth	169.72%	-78.99%	-	-
Capital Expenditures	-0.54	-0.2	-0.21	-1.76
Divestitures	0.45	2.28	-	-
Sale (Purchase) of Intangibles	-0.73	-0.72	-0.69	-1.24
Investment in Securities	10.9	20.2	-20	-12.9
Other Investing Activities	0.48	7.01	-0.82	3.04
Investing Cash Flow	10.56	28.57	-21.72	-12.86
Long-Term Debt Issued	-	-	2	9.5
Long-Term Debt Repaid	-1.85	-5.19	-0.89	-6.19
Net Debt Issued (Repaid)	-1.85	-5.19	1.11	3.32
Common Dividends Paid	-	-48.54	-	-
Other Financing Activities	-0.19	-0.03	-0.1	-0.13
Financing Cash Flow	-2.04	-53.76	1.01	3.19
Net Cash Flow	22.94	-19.85	4.73	-17.75
Free Cash Flow	13.88	5.15	25.22	-9.83
Free Cash Flow Growth	169.70%	-79.60%	-	-
Free Cash Flow Margin	14.66%	6.78%	29.56%	-11.13%
Free Cash Flow Per Share	0.05	0.02	0.09	-0.04
Cash Interest Paid	0.19	0.03	0.1	0.13
Cash Income Tax Paid	0.42	0.27	1	-0.46
Levered Free Cash Flow	13.44	19.18	29.04	-13.64
Unlevered Free Cash Flow	13.56	19.6	29.72	-13.33
Change in Working Capital	23.93	5.13	18.48	-18.95

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