SGX:BDR Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	50.96	-100.89	-169.22	2.72	82.19
Depreciation & Amortization	13.73	16.76	22.59	22.92	22.53
Loss (Gain) From Sale of Assets	-	-0.07	1.74	-0.21	-0.01
Asset Writedown & Restructuring Costs	1.69	0.19	0.72	-1	-0.44
Stock-Based Compensation	-	-	-	-	1.8
Provision & Write-off of Bad Debts	-6.01	-7.81	9	-0.88	-4.61
Other Operating Activities	-52.63	21.7	79.33	4.87	0.61
Change in Accounts Receivable	-49.09	25.8	-36.71	26.35	-66.71
Change in Inventory	130.01	262.63	-206.44	-227.41	-99.47
Change in Accounts Payable	132.55	-405.6	355.75	1.67	35.04
Change in Unearned Revenue	-0.58	-0.27	0.64	-6.37	0.65
Change in Other Net Operating Assets	18.53	-10.69	1.99	-6.79	-7.23
Operating Cash Flow	239.17	-198.25	59.39	-184.13	-35.64
Capital Expenditures	-0.37	-1.74	-5.12	-4.91	-4.04
Sale of Property, Plant & Equipment	-	0.94	0.74	0.29	0.08
Investment in Securities	-9.91	-2.16	-	-	-
Other Investing Activities	-	-	-	2.3	-
Investing Cash Flow	-10.29	-2.96	-4.39	-2.31	-3.96
Short-Term Debt Issued	1,323	-	1,522	2,709	2,755
Long-Term Debt Issued	-	-	982.57	823.24	647.38
Total Debt Issued	1,323	2,395	2,504	3,533	3,402
Short-Term Debt Repaid	-1,519	-	-1,909	-2,538	-2,614
Long-Term Debt Repaid	-2.46	-	-894.06	-753.82	-611.9
Total Debt Repaid	-1,521	-2,227	-2,803	-3,292	-3,226
Net Debt Issued (Repaid)	-197.86	168	-299.19	240.62	176.07
Issuance of Common Stock	41.06	0.27	-	4.82	1.49
Common Dividends Paid	-	-	-	-28.92	-28.12
Other Financing Activities	-	-	0.1	0.08	-
Financing Cash Flow	-156.8	168.27	-299.08	181.55	149.44
Foreign Exchange Rate Adjustments	-1.5	-1.99	-4.3	-5.55	0.91
Net Cash Flow	70.58	-34.94	-248.38	-10.44	110.75
Free Cash Flow	238.79	-200	54.27	-189.04	-39.68
Free Cash Flow Margin	10.13%	-8.26%	2.04%	-6.03%	-1.16%
Free Cash Flow Per Share	2.52	-2.28	0.62	-2.16	-0.46
Cash Interest Paid	28.19	26.54	55.71	39.74	15.97
Cash Income Tax Paid	-2.57	-3.87	5.47	14.81	24.04
Levered Free Cash Flow	48.75	-	133.59	-156.12	-2.94
Unlevered Free Cash Flow	66.17	-	166.47	-128.77	7.86
Change in Working Capital	231.42	-128.13	115.24	-212.55	-137.72

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