BWI INT'L (02339) Cash Flow Statement

4.480
0.0000.00%

Market Closed Apr 30 09:20 CST

5.79BMarket Cap-140.00P/E (TTM)

BWI INT'L (02339) Cash Flow

All

YOY

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Cash flow from operating activities

Earning before tax

72.72%-32.12M

52.08%-20.33M

-34.52%-117.76M

-597.88%-42.43M

-960.67%-87.54M

-128.66%-6.08M

-22.10%10.17M

-18.54%21.21M

131.31%13.06M

172.49%26.04M

Profit adjustment

Interest (income) - adjustment

60.31%-231K

----

---582K

-194.79%-283K

----

-95.92%-96K

-119.05%-322K

50.00%-49K

95.58%-147K

95.84%-98K

Impairment and provisions:

256.84%54.88M

15.27%7.51M

-43.91%15.38M

174.55%6.52M

-5.22%27.42M

61.21%2.37M

1,524.26%28.93M

-31.02%1.47M

--1.78M

743.48%2.13M

-Impairment of property, plant and equipment (reversal)

----

--3.21M

----

-Impairmen of inventory (reversal)

61.56%6.02M

-59.35%1.33M

-67.04%3.73M

88.23%3.28M

313.08%11.31M

36.12%1.74M

497.82%2.74M

-1.31%1.28M

--458K

-13.43%1.3M

-Impairment of goodwill

----

--3.74M

----

-Other impairments and provisions

319.33%48.86M

90.80%6.18M

-27.67%11.65M

412.34%3.24M

-16.26%16.11M

227.46%632K

1,353.97%19.24M

-76.97%193K

--1.32M

167.36%838K

Asset sale loss (gain):

240.64%6M

178.08%848K

60.29%-4.26M

20.44%-1.09M

-96.13%-10.74M

-355.00%-1.37M

10.42%-5.48M

51.92%-300K

-386.62%-6.11M

40.57%-624K

-Loss (gain) on sale of property, machinery and equipment

240.64%6M

178.08%848K

60.29%-4.26M

20.44%-1.09M

-96.13%-10.74M

-355.00%-1.37M

10.42%-5.48M

51.92%-300K

-386.62%-6.11M

40.57%-624K

Depreciation and amortization:

11.54%110.22M

18.25%54.5M

-6.42%98.81M

-7.29%46.09M

4.98%105.59M

-4.93%49.71M

-9.97%100.59M

-11.02%52.29M

5.47%111.72M

13.23%58.77M

Financial expense

11.21%13.11M

2.94%6.69M

-2.01%11.79M

1.82%6.49M

-20.07%12.03M

-20.02%6.38M

-18.02%15.05M

-1.57%7.97M

47.28%18.36M

45.89%8.1M

Special items

12.70%3.59M

4,878.04%75.72M

58.18%3.19M

-51.53%1.52M

-77.52%2.02M

68.35%3.14M

42.52%8.97M

-36.98%1.86M

57.87%6.29M

-18.42%2.96M

Operating profit before the change of operating capital

2,267.77%155.44M

642.79%124.93M

-86.54%6.57M

-68.89%16.82M

-69.11%48.78M

-36.00%54.06M

8.94%157.91M

-13.17%84.46M

90.51%144.96M

342.12%97.28M

Change of operating capital

Inventory (increase) decrease

-310.33%-57.2M

-19.76%-17.49M

-29.07%-13.94M

42.43%-14.61M

-165.41%-10.8M

-191.12%-25.37M

80.88%16.51M

241.97%27.84M

149.42%9.13M

-528.61%-19.61M

Accounts receivable (increase)decrease

44,668.39%267.72M

1.43%-81.19M

101.82%598K

-1.43%-82.36M

54.96%-32.92M

-446.29%-81.2M

-676.65%-73.1M

-137.90%-14.86M

84.78%-9.41M

-27.14%39.22M

Accounts payable increase (decrease)

-193.30%-175.88M

-69.51%71.75M

114.72%188.5M

141.40%235.35M

188.44%87.79M

349.56%97.5M

118.16%30.44M

139.75%21.69M

-192.74%-167.6M

20.98%-54.56M

prepayments (increase)decrease

178.89%63M

-41.85%-81.77M

-1,373.21%-79.85M

-65.41%-57.65M

-592.21%-5.42M

46.02%-34.85M

64.36%-783K

3.87%-64.56M

94.52%-2.2M

-346.64%-67.16M

Special items for working capital changes

-363.18%-68.98M

-42.29%-13.1M

175.78%26.21M

-712.99%-9.2M

-165.64%-34.59M

88.20%-1.13M

34.47%-13.02M

35.05%-9.6M

-191.16%-19.87M

-519.06%-14.78M

Cash from business operations

43.72%184.09M

-96.45%3.13M

142.41%128.09M

881.61%88.36M

-55.20%52.84M

-79.99%9M

362.17%117.96M

329.35%44.98M

-128.44%-44.99M

-223.81%-19.61M

Other taxs

43.38%-16.12M

46.38%-6.02M

-259.05%-28.47M

-195.12%-11.22M

554.48%17.9M

596.97%11.8M

81.35%-3.94M

78.09%-2.37M

-2,188.73%-21.13M

-82.42%-10.83M

Net cash from operations

68.62%167.97M

-103.74%-2.88M

40.81%99.61M

270.85%77.13M

-37.96%70.74M

-51.18%20.8M

272.45%114.02M

239.93%42.6M

-142.04%-66.12M

-153.81%-30.44M

Cash flow from investment activities

Interest received - investment

--231K

----

194.79%283K

----

95.92%96K

119.05%322K

-50.00%49K

-95.58%147K

-95.84%98K

Sale of fixed assets

-59.30%3.57M

367.98%13.27M

-49.20%8.78M

-30.54%2.84M

131.57%17.28M

1,012.53%4.08M

-29.58%7.46M

-92.70%367K

-34.32%10.6M

242.23%5.02M

Purchase of fixed assets

-12.75%-132.36M

59.52%-37.67M

-140.51%-117.38M

-339.26%-93.07M

11.42%-48.81M

28.48%-21.19M

-1.18%-55.1M

15.26%-29.63M

47.95%-54.46M

9.38%-34.96M

Net cash from investment operations

-18.37%-128.55M

72.87%-24.4M

-244.51%-108.6M

-428.84%-89.96M

33.38%-31.52M

41.76%-17.01M

-8.24%-47.32M

2.11%-29.21M

48.68%-43.71M

14.14%-29.84M

Net cash before financing

538.36%39.42M

-112.79%-27.28M

-122.93%-8.99M

-438.40%-12.82M

-41.21%39.22M

-71.71%3.79M

160.73%66.7M

122.22%13.39M

-252.34%-109.83M

-28.95%-60.28M

Cash flow from financing activities

New borrowing

----

-87.58%805K

-97.21%6.15M

-97.16%6.48M

Refund

----

---431K

----

-66.76%-65.22M

99.31%-250K

82.16%-39.11M

83.23%-36.09M

Issuing shares

----

--46.42M

----

Interest paid - financing

----

27.77%-5.92M

-87.26%-3.13M

-42.61%-8.2M

47.83%-1.67M

Net cash from financing operations

-403.74%-38.47M

-40.68%-15.16M

138.76%12.67M

31.19%-10.78M

68.47%-32.68M

23.23%-15.66M

-29.96%-103.66M

60.49%-20.41M

-119.25%-79.76M

-466.62%-51.64M

Effect of rate

238.18%7.72M

262.79%4.7M

-184.05%-5.59M

-127.60%-2.89M

126.77%6.65M

95.31%-1.27M

50.30%-24.83M

-66.58%-27.05M

-331.75%-49.95M

-153.80%-16.24M

Net Cash

-74.19%948K

-79.86%-42.45M

-43.82%3.67M

-98.74%-23.6M

117.69%6.54M

-69.33%-11.88M

80.51%-36.96M

93.73%-7.01M

-630.83%-189.59M

-100.36%-111.93M

Begining period cash

-1.41%134.05M

10.74%135.96M

-33.48%122.78M

-56.48%184.57M

15.61%424.11M

Cash at the end

6.47%142.72M

-12.04%96.3M

-1.41%134.05M

-0.15%109.48M

10.74%135.96M

-27.15%109.64M

-33.48%122.78M

-49.15%150.5M

-56.48%184.57M

-2.83%295.95M

Cash balance analysis

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Grant Thornton (Hong Kong) Limited

PwC

Ernst & Young

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Cash flow from operating activities
Earning before tax	72.72%-32.12M	52.08%-20.33M	-34.52%-117.76M	-597.88%-42.43M	-960.67%-87.54M	-128.66%-6.08M	-22.10%10.17M	-18.54%21.21M	131.31%13.06M	172.49%26.04M
Profit adjustment
Interest (income) - adjustment	60.31%-231K	----	---582K	-194.79%-283K	----	-95.92%-96K	-119.05%-322K	50.00%-49K	95.58%-147K	95.84%-98K
Impairment and provisions:	256.84%54.88M	15.27%7.51M	-43.91%15.38M	174.55%6.52M	-5.22%27.42M	61.21%2.37M	1,524.26%28.93M	-31.02%1.47M	--1.78M	743.48%2.13M
-Impairment of property, plant and equipment (reversal)	----	----	----	----	----	----	--3.21M	----	----	----
-Impairmen of inventory (reversal)	61.56%6.02M	-59.35%1.33M	-67.04%3.73M	88.23%3.28M	313.08%11.31M	36.12%1.74M	497.82%2.74M	-1.31%1.28M	--458K	-13.43%1.3M
-Impairment of goodwill	----	----	----	----	----	----	--3.74M	----	----	----
-Other impairments and provisions	319.33%48.86M	90.80%6.18M	-27.67%11.65M	412.34%3.24M	-16.26%16.11M	227.46%632K	1,353.97%19.24M	-76.97%193K	--1.32M	167.36%838K
Asset sale loss (gain):	240.64%6M	178.08%848K	60.29%-4.26M	20.44%-1.09M	-96.13%-10.74M	-355.00%-1.37M	10.42%-5.48M	51.92%-300K	-386.62%-6.11M	40.57%-624K
-Loss (gain) on sale of property, machinery and equipment	240.64%6M	178.08%848K	60.29%-4.26M	20.44%-1.09M	-96.13%-10.74M	-355.00%-1.37M	10.42%-5.48M	51.92%-300K	-386.62%-6.11M	40.57%-624K
Depreciation and amortization:	11.54%110.22M	18.25%54.5M	-6.42%98.81M	-7.29%46.09M	4.98%105.59M	-4.93%49.71M	-9.97%100.59M	-11.02%52.29M	5.47%111.72M	13.23%58.77M
Financial expense	11.21%13.11M	2.94%6.69M	-2.01%11.79M	1.82%6.49M	-20.07%12.03M	-20.02%6.38M	-18.02%15.05M	-1.57%7.97M	47.28%18.36M	45.89%8.1M
Special items	12.70%3.59M	4,878.04%75.72M	58.18%3.19M	-51.53%1.52M	-77.52%2.02M	68.35%3.14M	42.52%8.97M	-36.98%1.86M	57.87%6.29M	-18.42%2.96M
Operating profit before the change of operating capital	2,267.77%155.44M	642.79%124.93M	-86.54%6.57M	-68.89%16.82M	-69.11%48.78M	-36.00%54.06M	8.94%157.91M	-13.17%84.46M	90.51%144.96M	342.12%97.28M
Change of operating capital
Inventory (increase) decrease	-310.33%-57.2M	-19.76%-17.49M	-29.07%-13.94M	42.43%-14.61M	-165.41%-10.8M	-191.12%-25.37M	80.88%16.51M	241.97%27.84M	149.42%9.13M	-528.61%-19.61M
Accounts receivable (increase)decrease	44,668.39%267.72M	1.43%-81.19M	101.82%598K	-1.43%-82.36M	54.96%-32.92M	-446.29%-81.2M	-676.65%-73.1M	-137.90%-14.86M	84.78%-9.41M	-27.14%39.22M
Accounts payable increase (decrease)	-193.30%-175.88M	-69.51%71.75M	114.72%188.5M	141.40%235.35M	188.44%87.79M	349.56%97.5M	118.16%30.44M	139.75%21.69M	-192.74%-167.6M	20.98%-54.56M
prepayments (increase)decrease	178.89%63M	-41.85%-81.77M	-1,373.21%-79.85M	-65.41%-57.65M	-592.21%-5.42M	46.02%-34.85M	64.36%-783K	3.87%-64.56M	94.52%-2.2M	-346.64%-67.16M
Special items for working capital changes	-363.18%-68.98M	-42.29%-13.1M	175.78%26.21M	-712.99%-9.2M	-165.64%-34.59M	88.20%-1.13M	34.47%-13.02M	35.05%-9.6M	-191.16%-19.87M	-519.06%-14.78M
Cash from business operations	43.72%184.09M	-96.45%3.13M	142.41%128.09M	881.61%88.36M	-55.20%52.84M	-79.99%9M	362.17%117.96M	329.35%44.98M	-128.44%-44.99M	-223.81%-19.61M
Other taxs	43.38%-16.12M	46.38%-6.02M	-259.05%-28.47M	-195.12%-11.22M	554.48%17.9M	596.97%11.8M	81.35%-3.94M	78.09%-2.37M	-2,188.73%-21.13M	-82.42%-10.83M
Net cash from operations	68.62%167.97M	-103.74%-2.88M	40.81%99.61M	270.85%77.13M	-37.96%70.74M	-51.18%20.8M	272.45%114.02M	239.93%42.6M	-142.04%-66.12M	-153.81%-30.44M
Cash flow from investment activities
Interest received - investment	--231K	----	----	194.79%283K	----	95.92%96K	119.05%322K	-50.00%49K	-95.58%147K	-95.84%98K
Sale of fixed assets	-59.30%3.57M	367.98%13.27M	-49.20%8.78M	-30.54%2.84M	131.57%17.28M	1,012.53%4.08M	-29.58%7.46M	-92.70%367K	-34.32%10.6M	242.23%5.02M
Purchase of fixed assets	-12.75%-132.36M	59.52%-37.67M	-140.51%-117.38M	-339.26%-93.07M	11.42%-48.81M	28.48%-21.19M	-1.18%-55.1M	15.26%-29.63M	47.95%-54.46M	9.38%-34.96M
Net cash from investment operations	-18.37%-128.55M	72.87%-24.4M	-244.51%-108.6M	-428.84%-89.96M	33.38%-31.52M	41.76%-17.01M	-8.24%-47.32M	2.11%-29.21M	48.68%-43.71M	14.14%-29.84M
Net cash before financing	538.36%39.42M	-112.79%-27.28M	-122.93%-8.99M	-438.40%-12.82M	-41.21%39.22M	-71.71%3.79M	160.73%66.7M	122.22%13.39M	-252.34%-109.83M	-28.95%-60.28M
Cash flow from financing activities
New borrowing	----	----	----	----	----	----	----	-87.58%805K	-97.21%6.15M	-97.16%6.48M
Refund	----	----	---431K	---431K	----	----	-66.76%-65.22M	99.31%-250K	82.16%-39.11M	83.23%-36.09M
Issuing shares	----	----	--46.42M	----	----	----	----	----	----	----
Interest paid - financing	----	----	----	----	----	----	27.77%-5.92M	-87.26%-3.13M	-42.61%-8.2M	47.83%-1.67M
Net cash from financing operations	-403.74%-38.47M	-40.68%-15.16M	138.76%12.67M	31.19%-10.78M	68.47%-32.68M	23.23%-15.66M	-29.96%-103.66M	60.49%-20.41M	-119.25%-79.76M	-466.62%-51.64M
Effect of rate	238.18%7.72M	262.79%4.7M	-184.05%-5.59M	-127.60%-2.89M	126.77%6.65M	95.31%-1.27M	50.30%-24.83M	-66.58%-27.05M	-331.75%-49.95M	-153.80%-16.24M
Net Cash	-74.19%948K	-79.86%-42.45M	-43.82%3.67M	-98.74%-23.6M	117.69%6.54M	-69.33%-11.88M	80.51%-36.96M	93.73%-7.01M	-630.83%-189.59M	-100.36%-111.93M
Begining period cash	-1.41%134.05M	-1.41%134.05M	10.74%135.96M	10.74%135.96M	-33.48%122.78M	-33.48%122.78M	-56.48%184.57M	-56.48%184.57M	15.61%424.11M	15.61%424.11M
Cash at the end	6.47%142.72M	-12.04%96.3M	-1.41%134.05M	-0.15%109.48M	10.74%135.96M	-27.15%109.64M	-33.48%122.78M	-49.15%150.5M	-56.48%184.57M	-2.83%295.95M
Cash balance analysis
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	Grant Thornton (Hong Kong) Limited	--	PwC	--	PwC	--	Ernst & Young	--	Ernst & Young	--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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