BOSA Technology Holdings Cash Flow Statement

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	31.56	34.41	20.8	20.53	21.64
Depreciation & Amortization	6.29	7.12	7.63	7.34	6.03
Loss (Gain) From Sale of Assets	-	-	-	-0.02	-
Asset Writedown & Restructuring Costs	-	-	-	-	0.64
Provision & Write-off of Bad Debts	-7.69	-3.68	10.5	1.39	0.92
Other Operating Activities	-7.11	-3.06	-3.38	3	2.86
Change in Accounts Receivable	20.92	20.3	-10.66	-6.36	-16.58
Change in Inventory	-0.54	0.31	4.31	-3.54	-1.57
Change in Accounts Payable	-0.57	-1.53	0.34	-7.6	2.16
Change in Other Net Operating Assets	-0.96	2.06	3.57	-0.43	3.71
Operating Cash Flow	41.9	55.93	33.11	14.31	19.81
Operating Cash Flow Growth	-25.08%	68.93%	131.39%	-27.78%	204.25%
Capital Expenditures	-0.07	-1.22	-1.75	-4.47	-3.68
Sale of Property, Plant & Equipment	-	-	-	0.02	-
Investment in Securities	-43.59	-55.34	-44.65	-	-
Other Investing Activities	4.97	3.63	0.93	0	0.13
Investing Cash Flow	-38.69	-52.93	-45.47	-4.45	-3.55
Long-Term Debt Repaid	-3.55	-3.71	-3.95	-3.77	-2.52
Total Debt Repaid	-3.55	-3.71	-3.95	-3.77	-2.52
Net Debt Issued (Repaid)	-3.55	-3.71	-3.95	-3.77	-2.52
Other Financing Activities	-0.2	-0.31	-0.23	-0.3	-0.16
Financing Cash Flow	-3.75	-4.01	-4.18	-4.07	-2.68
Foreign Exchange Rate Adjustments	0.22	-0.15	-0.07	-0.15	0.19
Net Cash Flow	-0.32	-1.17	-16.61	5.63	13.76
Free Cash Flow	41.83	54.71	31.36	9.84	16.13
Free Cash Flow Growth	-23.54%	74.46%	218.74%	-39.02%	3477.16%
Free Cash Flow Margin	50.80%	54.31%	29.39%	9.03%	15.93%
Free Cash Flow Per Share	0.05	0.07	0.04	0.01	0.02
Cash Interest Paid	0.2	0.31	0.23	0.3	0.16
Cash Income Tax Paid	6.09	4.35	7.01	2.49	0.99
Levered Free Cash Flow	33.04	43.98	22	2.86	6.81
Unlevered Free Cash Flow	33.16	44.17	22.14	3.04	6.92
Change in Working Capital	18.85	21.13	-2.44	-17.93	-12.28

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