Indigo Star Holdings Limited (HKG:8373)

Indigo Star Holdings Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	3.17	1	0.29	-3.72
Depreciation & Amortization	0.79	0.78	0.79	0.66
Loss (Gain) From Sale of Assets	-0.04	-0.01	-	-0.02
Loss (Gain) From Sale of Investments	0.11	0.38	0.61	0.3
Provision & Write-off of Bad Debts	-0.21	0.12	0.36	-0.01
Other Operating Activities	0.07	0.37	0.2	1.67
Change in Accounts Receivable	-2.71	-3.14	-1.65	1.91
Change in Inventory	-2.23	-0.09	-0.81	-
Change in Accounts Payable	-0.6	0.75	0.35	-0.16
Change in Unearned Revenue	3.17	2.83	0.49	2.02
Change in Other Net Operating Assets	0.12	3.07	2.1	-4.44
Operating Cash Flow	1.64	6.05	2.58	-1.84
Operating Cash Flow Growth	-72.96%	134.99%	-	-
Capital Expenditures	-0.27	-0.29	-0.51	-0.44
Sale of Property, Plant & Equipment	0.11	0.03	-	0.09
Investment in Securities	0.03	-	-	-
Other Investing Activities	0.14	0.05	0.07	0.05
Investing Cash Flow	0.01	-0.21	-0.44	-0.3
Short-Term Debt Issued	2.52	-	-	3
Total Debt Issued	2.52	-	-	3
Short-Term Debt Repaid	-1.14	-1.12	-1.11	-0.94
Long-Term Debt Repaid	-0.08	-0.07	-0.15	-0.17
Total Debt Repaid	-1.22	-1.2	-1.25	-1.1
Net Debt Issued (Repaid)	1.3	-1.2	-1.25	1.9
Other Financing Activities	-0.03	-0.05	-0.07	-0.08
Financing Cash Flow	1.27	-1.24	-1.32	1.81
Foreign Exchange Rate Adjustments	-0.03	-0.1	0.1	0.05
Net Cash Flow	2.9	4.51	0.92	-0.28
Free Cash Flow	1.37	5.77	2.06	-2.27
Free Cash Flow Growth	-76.29%	179.50%	-	-
Free Cash Flow Margin	1.58%	13.01%	6.32%	-14.19%
Free Cash Flow Per Share	0.03	0.14	0.05	-0.06
Cash Interest Paid	0.03	0.05	0.07	0.08
Cash Income Tax Paid	0.42	0.3	-	0.19
Levered Free Cash Flow	-0.27	5.33	1.97	-0.09
Unlevered Free Cash Flow	-0.21	5.38	2.03	-0.01
Change in Working Capital	-2.26	3.42	0.33	-0.72

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