Kaisun 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	8.88	-31.89	-15.23	-66.18
Depreciation & Amortization	14.51	14.8	13.53	-11.21
Loss (Gain) From Sale of Assets	0	0.03	0.01	-0.05
Asset Writedown & Restructuring Costs	22.8	0.29	-	8.2
Loss (Gain) From Sale of Investments	4.33	10.78	7.7	1.6
Provision & Write-off of Bad Debts	21.55	5.98	-28.34	3.37
Other Operating Activities	-1.91	27.5	9.59	34.94
Change in Accounts Receivable	-13.56	-25.5	-30.64	7.8
Change in Inventory	-2.26	0.02	3.97	-1.17
Change in Accounts Payable	2.81	-11.27	19.74	-1.31
Change in Unearned Revenue	78.38	10.94	3.14	40.98
Change in Other Net Operating Assets	-8.48	11.51	51.21	-7.54
Operating Cash Flow	127.07	13.18	34.68	9.45
Operating Cash Flow Growth	864.07%	-61.99%	267.06%	-69.78%
Capital Expenditures	-67.41	-8.52	-6.32	-0.46
Sale of Property, Plant & Equipment	0.01	-	0	-
Sale (Purchase) of Intangibles	-	-	-31.09	-8.28
Investment in Securities	-	-	-	0.29
Other Investing Activities	1.2	0.46	0.16	0.08
Investing Cash Flow	-66.2	-8.07	-37.25	-8.37
Short-Term Debt Issued	-	-	0.45	-
Total Debt Issued	-	-	0.45	-
Short-Term Debt Repaid	-	-0.08	-0.43	-
Long-Term Debt Repaid	-0.19	-0.73	-0.96	-1.29
Total Debt Repaid	-0.19	-0.81	-1.38	-1.29
Net Debt Issued (Repaid)	-0.19	-0.81	-0.93	-1.29
Financing Cash Flow	-0.19	-0.81	-0.93	-1.29
Foreign Exchange Rate Adjustments	0.19	-2.22	3.05	-1.86
Net Cash Flow	60.87	2.08	-0.46	-2.07
Free Cash Flow	59.66	4.66	28.35	8.99
Free Cash Flow Growth	1181.34%	-83.58%	215.47%	-71.20%
Free Cash Flow Margin	5.36%	1.56%	10.63%	5.74%
Free Cash Flow Per Share	0.10	0.01	0.05	0.02
Cash Interest Paid	0.03	0.05	0.14	0.13
Cash Income Tax Paid	0.15	0.19	0.62	0.65
Levered Free Cash Flow	56.93	25.78	-41.74	15.07
Unlevered Free Cash Flow	70.34	39.27	-26.99	19.03
Change in Working Capital	56.9	-14.3	47.42	38.77

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