SU Group Holdings Limited (SUGP)

SU Group Holdings Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Net Income	-	9.7	7.76	5.8
Depreciation & Amortization	-	2.61	3.52	4.06
Other Amortization	-	0.09	0.08	0.06
Loss (Gain) From Sale of Assets	-	0.49	1.86	-3.93
Loss (Gain) From Sale of Investments	-	-0.04	-0.04	-0.04
Provision & Write-off of Bad Debts	-	8.61	0.03	0
Other Operating Activities	-	-1.82	0.04	-0.85
Change in Accounts Receivable	-	-18.43	4.22	-3.14
Change in Inventory	-	-18.23	-4.74	-3.47
Change in Accounts Payable	-	13.63	-1.37	-1.68
Change in Unearned Revenue	-	-4.48	-2.84	14.84
Change in Income Taxes	-	-1.39	-1.65	3.61
Change in Other Net Operating Assets	-	-4.28	-2.42	3.32
Operating Cash Flow	-	-13.54	4.45	18.58
Operating Cash Flow Growth	-	-	-76.03%	-
Capital Expenditures	-	-0.78	-2.15	-2.89
Sale of Property, Plant & Equipment	-	0.66	0.05	17.76
Cash Acquisitions	-	-0	-	-
Sale (Purchase) of Intangibles	-	-	-0.15	-
Investing Cash Flow	-	-0.11	-2.25	14.87
Short-Term Debt Repaid	-	-2.54	-0.26	-2.91
Long-Term Debt Repaid	-	-	-	-4.9
Total Debt Repaid	-	-2.54	-0.26	-7.81
Net Debt Issued (Repaid)	-	-2.54	-0.26	-7.81
Issuance of Common Stock	-	4.96	-	8
Common Dividends Paid	-	-	-8	-16.95
Other Financing Activities	-	2.37	0.18	0.21
Financing Cash Flow	-	4.79	-8.07	-16.55
Foreign Exchange Rate Adjustments	-	0.08	-0.03	-0.02
Net Cash Flow	-	-8.79	-5.9	16.88
Free Cash Flow	-	-14.32	2.3	15.69
Free Cash Flow Growth	-	-	-85.34%	-
Free Cash Flow Margin	-	-8.75%	1.69%	13.35%
Free Cash Flow Per Share	-	-1.19	0.19	1.31
Cash Interest Paid	-	0.04	0.04	0.2
Cash Income Tax Paid	-	5.44	4.04	0.59
Levered Free Cash Flow	-	-12.59	0.56	-
Unlevered Free Cash Flow	-	-12.55	0.61	-
Change in Net Working Capital	14.01	21.5	6.13	-

Source: S&P Capital IQ. Standard template. Financial Sources.