Water Oasis Group Cash Flow Statement

Financials in millions HKD. Fiscal year is October - September.

Millions HKD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	81.26	68.29	110.32	67.43	170.34
Depreciation & Amortization	138.88	156.14	161.3	167.42	134.84
Loss (Gain) From Sale of Assets	0.97	0.09	0.86	1.35	0.85
Asset Writedown & Restructuring Costs	42.35	45	1.04	2.15	-0.73
Loss (Gain) From Sale of Investments	-	-	0.21	0.16	0.59
Provision & Write-off of Bad Debts	-	-	-	33.35	-
Other Operating Activities	-12.63	17.18	-29.36	16.39	16.71
Change in Accounts Receivable	-1.61	7.31	-5.83	9.6	-4.09
Change in Inventory	9.45	1.6	25.7	-7.05	-7.11
Change in Accounts Payable	1.33	-1.74	1.68	-1.8	-1.01
Change in Unearned Revenue	89.31	88.22	1.44	-100.34	-116.93
Change in Other Net Operating Assets	53.87	20.89	12.72	-3.88	-70.38
Operating Cash Flow	403.16	402.98	280.07	184.77	121.75
Operating Cash Flow Growth	0.04%	43.89%	51.58%	51.76%	-41.37%
Capital Expenditures	-14.77	-16.27	-28.97	-90.42	-51.35
Sale of Property, Plant & Equipment	0.01	0.2	0.09	0.06	0.13
Cash Acquisitions	-	-	-	-	17.78
Sale (Purchase) of Intangibles	-	-0.21	-	-	-0.07
Investment in Securities	-	-	0.37	-	-
Other Investing Activities	14.52	11.02	4.66	1.51	1.78
Investing Cash Flow	-0.24	-5.27	-23.86	-88.85	-31.74
Long-Term Debt Repaid	-95.09	-105.77	-110.35	-100.57	-98.15
Net Debt Issued (Repaid)	-95.09	-105.77	-110.35	-100.57	-98.15
Common Dividends Paid	-37.43	-71.46	-98.68	-112.29	-37.43
Other Financing Activities	-7.93	-9.08	-8.87	-9.55	-6.5
Financing Cash Flow	-140.44	-186.31	-217.9	-222.41	-142.07
Foreign Exchange Rate Adjustments	-1.16	1.99	-0.83	-8.89	3.21
Net Cash Flow	261.32	213.39	37.48	-135.38	-48.85
Free Cash Flow	388.39	386.7	251.1	94.35	70.4
Free Cash Flow Growth	0.43%	54.01%	166.13%	34.02%	-61.81%
Free Cash Flow Margin	39.58%	39.33%	25.71%	11.21%	8.48%
Free Cash Flow Per Share	0.57	0.57	0.37	0.14	0.10
Cash Interest Paid	7.93	9.08	8.87	6.67	6.5
Cash Income Tax Paid	38.35	8.28	54.57	0.53	19.77
Levered Free Cash Flow	355.67	353.09	223.74	81.49	115.38
Unlevered Free Cash Flow	360.64	358.83	229.39	85.67	119.46
Change in Working Capital	152.34	116.28	35.7	-103.48	-200.85

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