Aeso Holding Cash Flow Statement

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	5.56	5.91	8.11	8.26	8.16	-5.65
Depreciation & Amortization	2.39	2.54	2.46	2.35	2.54	3.17
Loss (Gain) From Sale of Assets	0.04	0.04	-0.1	0.03	-	0
Loss (Gain) From Sale of Investments	-0.6	-0.6	0.03	-0.33	-0.23	-0.27
Stock-Based Compensation	-	-	-	1.36	0.52	-
Provision & Write-off of Bad Debts	0.18	0.18	0.45	-0.13	-2.92	-0.75
Other Operating Activities	-1.13	3.1	2.23	-0.2	0.5	1.74
Change in Accounts Receivable	12.98	12.98	-40.71	-2.05	-21.17	2.38
Change in Accounts Payable	-12.96	-12.96	20.47	-2.21	9.25	-33.41
Change in Unearned Revenue	-11.54	-11.54	6.8	-5.72	-15.79	8.47
Operating Cash Flow	-5.08	-0.36	-0.28	1.36	-19.13	-24.32
Capital Expenditures	-0.21	-0.21	-0.01	-0.49	-0.16	-0.07
Sale of Property, Plant & Equipment	0	0	0.1	0.02	-	-
Investment in Securities	-	-	-11.71	-	-	-
Other Investing Activities	-1.28	0	0.01	0	0.9	-
Investing Cash Flow	-1.48	-0.2	-11.61	-0.47	0.74	-0.07
Short-Term Debt Issued	-	266.57	136.5	234.55	79.03	44.69
Total Debt Issued	266.57	266.57	136.5	234.55	79.03	44.69
Short-Term Debt Repaid	-	-261.6	-115.92	-227.77	-57.99	-89.05
Long-Term Debt Repaid	-	-2.33	-2.3	-2.25	-2.22	-2.62
Total Debt Repaid	-263.93	-263.93	-118.23	-230.01	-60.22	-91.67
Net Debt Issued (Repaid)	2.63	2.63	18.27	4.53	18.82	-46.98
Issuance of Common Stock	-	-	-	-	-	48
Other Financing Activities	3.63	-4.02	-2.97	-1.93	-0.5	-3.56
Financing Cash Flow	6.27	-1.38	15.31	2.6	18.31	-2.54
Net Cash Flow	-0.3	-1.94	3.42	3.49	-0.09	-26.94
Free Cash Flow	-5.29	-0.56	-0.29	0.87	-19.3	-24.4
Free Cash Flow Margin	-3.00%	-0.27%	-0.12%	0.33%	-8.85%	-19.51%
Free Cash Flow Per Share	-0.07	-0.01	-0.00	0.01	-0.23	-0.58
Cash Interest Paid	4.02	4.02	2.97	1.93	0.5	1.78
Levered Free Cash Flow	-11.18	-7.38	-18.42	-6.28	-21.96	-25.21
Unlevered Free Cash Flow	-8.52	-4.87	-16.57	-5.07	-21.65	-24.1
Change in Working Capital	-11.52	-11.52	-13.45	-9.98	-27.7	-22.56

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