MasterBeef Group Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-39.13	32.9	-37.45	33.41
Depreciation & Amortization	97.45	78.6	84.26	68.57
Loss (Gain) From Sale of Assets	-58.68	-58.68	23.55	0
Asset Writedown & Restructuring Costs	10.09	10.09	6.7	-
Other Operating Activities	39.94	2.8	11.51	8.27
Change in Accounts Receivable	5.58	5.58	-5.15	0.42
Change in Inventory	4.77	4.77	5.15	2.14
Change in Accounts Payable	0.97	0.97	-1.58	4.73
Change in Other Net Operating Assets	-16.86	-16.86	-3.17	23.47
Operating Cash Flow	44.13	60.17	83.82	141.02
Operating Cash Flow Growth	-27.77%	-28.22%	-40.56%	-
Capital Expenditures	-11.99	-11.99	-44.51	-32.51
Sale of Property, Plant & Equipment	-	-	0.06	0.22
Divestitures	-0.19	-0.19	-	-
Investing Cash Flow	-3.91	-12.18	-44.45	-32.29
Short-Term Debt Issued	-	-	-	86.36
Total Debt Issued	-	-	-	86.36
Short-Term Debt Repaid	-	-7.57	-8.49	-3.23
Long-Term Debt Repaid	-	-59.07	-61.63	-52.57
Total Debt Repaid	-66.64	-66.64	-70.12	-55.79
Net Debt Issued (Repaid)	-66.64	-66.64	-70.12	30.57
Other Financing Activities	71.74	-10.19	-11.45	-7.6
Financing Cash Flow	5.1	-76.83	-81.57	22.96
Foreign Exchange Rate Adjustments	0.07	-0.03	-0	-0.01
Miscellaneous Cash Flow Adjustments	-	-	-7.88	-
Net Cash Flow	45.39	-28.88	-50.08	131.68
Free Cash Flow	32.14	48.17	39.31	108.51
Free Cash Flow Growth	-11.90%	22.54%	-63.77%	-
Free Cash Flow Margin	6.55%	9.56%	7.39%	23.76%
Free Cash Flow Per Share	1.81	3.75	-	-
Cash Interest Paid	10.19	10.19	11.45	7.6
Cash Income Tax Paid	10.11	10.11	7.6	3.72
Levered Free Cash Flow	16.19	-14.81	33.74	-
Unlevered Free Cash Flow	22.12	-8.44	40.9	-
Change in Working Capital	-5.54	-5.54	-4.75	30.77

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

SEC Filings: 10-K · 10-Q