Esprit 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	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-1,227	-2,339	-664	381	-4,075
Depreciation & Amortization	206	683	704	695	756
Other Amortization	6	14	10	9	-
Loss (Gain) From Sale of Assets	3	5	4	5	1,663
Asset Writedown & Restructuring Costs	2,144	816	68	15	13
Loss (Gain) From Sale of Investments	2	-	1	3	68
Loss (Gain) on Equity Investments	-	4	1	-	-1,939
Stock-Based Compensation	-	-	-	-11	3
Provision & Write-off of Bad Debts	313	64	-25	35	-
Other Operating Activities	-1,799	-173	-410	-112	2,850
Change in Accounts Receivable	204	10	557	204	-228
Change in Inventory	343	411	-68	30	-38
Change in Accounts Payable	-134	-299	21	-694	542
Operating Cash Flow	84	-804	199	560	73
Operating Cash Flow Growth	-	-	-64.46%	667.12%	-79.83%
Capital Expenditures	-8	-101	-86	-45	-60
Sale of Property, Plant & Equipment	2	2	1	4	21
Cash Acquisitions	-	-	-	-	1,533
Divestitures	-332	-	-	-	-1,449
Investment in Securities	8	-2	-3	4	87
Other Investing Activities	-3	-33	5	1	9
Investing Cash Flow	-333	-134	-83	-36	163
Long-Term Debt Issued	129	-	-	-	-
Total Debt Issued	129	-	-	-	8
Long-Term Debt Repaid	-233	-658	-669	-724	-
Total Debt Repaid	-233	-658	-669	-724	-797
Net Debt Issued (Repaid)	-104	-658	-669	-724	-789
Issuance of Common Stock	-	-	-	695	-
Other Financing Activities	-	-	-4	-3	-
Financing Cash Flow	-104	-658	-673	-32	-789
Foreign Exchange Rate Adjustments	-2	19	-80	-114	172
Net Cash Flow	-355	-1,577	-637	378	-381
Free Cash Flow	76	-905	113	515	13
Free Cash Flow Growth	-	-	-78.06%	3861.54%	-94.74%
Free Cash Flow Margin	180.95%	-1810.00%	1.60%	6.19%	0.26%
Free Cash Flow Per Share	0.27	-3.20	0.40	1.98	-
Cash Interest Paid	18	44	44	28	58
Cash Income Tax Paid	-4	6	-4	-16	42
Levered Free Cash Flow	600.25	738	320.25	165	-
Unlevered Free Cash Flow	602.13	738	345.88	183.13	-
Change in Working Capital	413	122	510	-460	276

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