Capital Finance Holdings Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-31.93	-16.91	-8.82	-7.63	-19.02
Depreciation & Amortization	0.84	1.28	1.68	1.97	2.29
Loss (Gain) From Sale of Assets	2.24	3.98	0.31	-	4.6
Asset Writedown & Restructuring Costs	-	0.15	0.28	1.1	0.16
Loss (Gain) From Sale of Investments	-	-	0.19	8.56	-0.61
Loss (Gain) on Equity Investments	-	-	-	5.43	0.55
Other Operating Activities	30.39	-3.18	4.82	-5.19	42.92
Change in Accounts Receivable	-4.84	-	-	-	-
Change in Accounts Payable	8.43	-	-	-	-
Change in Other Net Operating Assets	35.31	32.45	51.78	78.39	31.77
Operating Cash Flow	27.94	23.03	52.84	88.7	37.01
Operating Cash Flow Growth	21.31%	-56.41%	-40.44%	139.68%	2359.07%
Capital Expenditures	-0.03	-0.27	-0.15	-0.09	-0.14
Sale of Property, Plant & Equipment	0	0	0.27	-	-
Divestitures	0.01	-	-	-	9.78
Sale (Purchase) of Real Estate	2.05	-	2.31	-	-
Investment in Securities	-	-	0.39	12.02	-1.16
Investing Cash Flow	2.03	-0.27	2.82	11.93	8.48
Short-Term Debt Issued	-	0.07	-	2.16	-
Total Debt Issued	-	0.07	-	2.16	-
Short-Term Debt Repaid	-	-	-1.24	-	-
Long-Term Debt Repaid	-6.16	-46.69	-66.83	-85.81	-187.68
Total Debt Repaid	-6.16	-46.69	-68.06	-85.81	-187.68
Net Debt Issued (Repaid)	-6.16	-46.62	-68.06	-83.65	-187.68
Issuance of Common Stock	-	7.82	4.25	-	101.99
Other Financing Activities	-0.61	-2.32	-1.34	-1.83	-6.31
Financing Cash Flow	-6.77	-41.12	-65.16	-85.48	-92.01
Foreign Exchange Rate Adjustments	1.81	-2.58	-2.47	-5.9	3.23
Net Cash Flow	25.02	-20.94	-11.98	9.25	-43.29
Free Cash Flow	27.92	22.76	52.68	88.62	36.87
Free Cash Flow Growth	22.66%	-56.80%	-40.55%	140.33%	-
Free Cash Flow Margin	68.77%	120.65%	145.40%	190.64%	81.26%
Free Cash Flow Per Share	0.30	0.25	0.73	1.75	1.00
Cash Interest Paid	0.61	0.37	-	-	0.44
Cash Income Tax Paid	1.26	4.63	7.89	4.66	7.5
Levered Free Cash Flow	19.37	29.75	54.06	97.63	-0.85
Unlevered Free Cash Flow	23.37	34.84	63.74	113.68	23.88
Change in Working Capital	38.9	32.45	51.78	78.39	31.77

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