P.B. Group Limited (HKG:8331)

P.B. Group Cash Flow Statement

Financials in millions CNY. Fiscal year is April - March.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-7.08	-2.19	4.51	9.12
Depreciation & Amortization	2.75	1.98	2.46	2.28
Loss (Gain) From Sale of Assets	1.8	0.1	-	0.18
Asset Writedown & Restructuring Costs	0.16	0.15	-	-
Loss (Gain) From Sale of Investments	0.91	0.52	-	-
Provision & Write-off of Bad Debts	-1.27	2.11	-	0.74
Other Operating Activities	-5.69	-1.72	-43.27	-2.8
Change in Accounts Receivable	7.96	-12.88	-	-13.06
Change in Inventory	-0.4	-0.84	-	-0.57
Change in Accounts Payable	4.02	-2.36	-	4.08
Change in Other Net Operating Assets	-	-2.37	-	-
Operating Cash Flow	3.16	-17.47	-36.29	-0.04
Capital Expenditures	-8.66	-1.74	-0.51	-1.54
Sale of Property, Plant & Equipment	0.03	0.23	-	0.06
Sale (Purchase) of Real Estate	-	-2.09	-	-
Investment in Securities	-0.01	-0.01	-	-0.01
Other Investing Activities	0.7	0.92	-4.51	-2.43
Investing Cash Flow	-7.95	-2.68	-5.02	-3.92
Long-Term Debt Repaid	-0.93	-	-	-0.28
Total Debt Repaid	-0.93	-	-	-0.28
Net Debt Issued (Repaid)	-0.93	-	-	-0.28
Issuance of Common Stock	-	-	-	23.63
Other Financing Activities	0.13	0.45	-0.49	0.08
Financing Cash Flow	-0.8	0.45	-0.49	23.43
Foreign Exchange Rate Adjustments	3.36	2.92	4.3	-0.37
Net Cash Flow	-2.22	-16.78	-37.5	19.1
Free Cash Flow	-5.5	-19.21	-36.8	-1.57
Free Cash Flow Margin	-8.50%	-26.02%	-48.37%	-2.22%
Free Cash Flow Per Share	-0.04	-0.12	-0.23	-0.02
Cash Interest Paid	0.02	-	-	0.06
Cash Income Tax Paid	0.38	1.91	-	2.97
Levered Free Cash Flow	-5.95	-	-15.65	-7.89
Unlevered Free Cash Flow	-5.94	-	-15.65	-7.85
Change in Working Capital	11.58	-18.44	-	-9.55

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