KOS International Holdings Limited (HKG:8042)

HKG:8042 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	-2.55	-4.16	14.05	12.8
Depreciation & Amortization	7.08	7.11	5.15	3.71
Loss (Gain) From Sale of Assets	0.01	-	-	-
Asset Writedown & Restructuring Costs	-	0	-	0
Loss (Gain) From Sale of Investments	-0.12	0.35	0.71	-0.04
Provision & Write-off of Bad Debts	0.21	0.14	0.29	0.33
Other Operating Activities	0.53	-2.73	-0.6	3.33
Change in Accounts Receivable	-12.01	-1.05	-9.7	-9.58
Change in Accounts Payable	0.52	3.23	1.07	3.38
Change in Unearned Revenue	0.05	-0.11	0.26	-1.1
Operating Cash Flow	-6.29	2.78	11.21	12.84
Operating Cash Flow Growth	-	-75.25%	-12.69%	140.61%
Capital Expenditures	-0.29	-1.14	-4.42	-1.98
Sale of Property, Plant & Equipment	0.11	-	-	-
Sale (Purchase) of Intangibles	-	-	-0.98	-
Investment in Securities	0.3	-	-0.05	-3.13
Other Investing Activities	0.37	0.5	0.13	0.02
Investing Cash Flow	0.49	-0.64	-5.33	-5.09
Short-Term Debt Issued	7	3	-	-
Total Debt Issued	7	3	-	-
Short-Term Debt Repaid	-7	-3	-	-
Long-Term Debt Repaid	-4.15	-4.31	-2.91	-2.24
Total Debt Repaid	-11.15	-7.31	-2.91	-2.24
Net Debt Issued (Repaid)	-4.15	-4.31	-2.91	-2.24
Other Financing Activities	0.17	0.25	-2.76	-1.37
Financing Cash Flow	-3.99	-4.06	-5.68	-3.61
Foreign Exchange Rate Adjustments	-0.19	-0.15	-0.28	0.08
Net Cash Flow	-9.98	-2.07	-0.06	4.24
Free Cash Flow	-6.58	1.64	6.79	10.87
Free Cash Flow Growth	-	-75.85%	-37.51%	119.00%
Free Cash Flow Margin	-3.08%	1.14%	5.39%	9.97%
Free Cash Flow Per Share	-0.01	0.00	0.01	0.01
Cash Interest Paid	0.43	0.35	0.36	0.17
Cash Income Tax Paid	-1.26	2.88	3.32	-1.21
Levered Free Cash Flow	-5.62	3.59	-1.47	6.34
Unlevered Free Cash Flow	-5.35	3.81	-1.25	6.44
Change in Working Capital	-11.44	2.07	-8.37	-7.3

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