HKELECTRIC-SS (02638) Cash Flow Statement

6.380
-0.010-0.16%

Not Open May 20 15:59 CST

56.37BMarket Cap17.92P/E (TTM)

HKELECTRIC-SS (02638) 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

-7.75%3.76B

-8.26%1.67B

12.83%4.08B

9.79%1.82B

1.92%3.62B

11.61%1.65B

-12.29%3.55B

-15.22%1.48B

27.64%4.05B

38.18%1.75B

Profit adjustment

Interest (income) - adjustment

0.00%-39M

5.00%-19M

11.36%-39M

13.04%-20M

-46.67%-44M

-91.67%-23M

-130.77%-30M

-100.00%-12M

13.33%-13M

-100.00%-6M

Interest expense - adjustment

-13.79%25M

-7.14%13M

-17.14%29M

-26.32%14M

6.06%35M

35.71%19M

135.71%33M

100.00%14M

-6.67%14M

-12.50%7M

Impairment and provisions:

45.35%125M

15.22%53M

13.16%86M

31.43%46M

-36.67%76M

-52.70%35M

-38.14%120M

-19.57%74M

14.12%194M

15.00%92M

-Impairment of property, plant and equipment (reversal)

45.35%125M

15.22%53M

13.16%86M

31.43%46M

-36.67%76M

-52.70%35M

-38.14%120M

-19.57%74M

14.12%194M

15.00%92M

Revaluation surplus:

----

-125.00%-9M

50.00%-1M

-33.33%-4M

-140.00%-2M

40.00%-3M

350.00%5M

-400.00%-5M

-150.00%-2M

-104.76%-1M

-Derivative financial instruments fair value (increase)

----

-125.00%-9M

50.00%-1M

-33.33%-4M

-140.00%-2M

40.00%-3M

350.00%5M

-400.00%-5M

-150.00%-2M

-104.76%-1M

Asset sale loss (gain):

-9.60%113M

21.05%69M

-51.17%125M

7.55%57M

190.91%256M

17.78%53M

-26.67%88M

-19.64%45M

-4.00%120M

40.00%56M

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

-9.60%113M

21.05%69M

-51.17%125M

7.55%57M

190.91%256M

17.78%53M

-26.67%88M

-19.64%45M

-4.00%120M

40.00%56M

Depreciation and amortization:

14.37%3.74B

8.89%1.65B

5.45%3.27B

3.83%1.52B

-0.61%3.1B

-2.98%1.46B

-0.06%3.12B

0.67%1.51B

3.55%3.12B

3.03%1.5B

-Depreciation

15.28%3.55B

9.57%1.56B

5.85%3.08B

4.10%1.42B

-0.65%2.91B

-3.19%1.37B

-0.07%2.92B

0.71%1.41B

3.80%2.93B

3.24%1.4B

-Amortization of intangible assets

0.00%195M

----

-0.51%195M

----

0.00%196M

0.00%98M

0.00%196M

0.00%98M

0.00%196M

0.00%98M

-Other depreciation and amortization

----

-1.02%97M

----

--98M

----

Financial expense

-8.81%1.28B

0.59%678M

3.53%1.41B

4.50%674M

41.52%1.36B

61.65%645M

20.13%961M

-0.25%399M

-17.61%800M

-18.03%400M

Operating profit before the change of operating capital

0.60%9.01B

0.07%4.11B

6.67%8.96B

6.74%4.1B

7.05%8.4B

9.64%3.84B

-5.25%7.85B

-7.62%3.51B

11.67%8.28B

13.66%3.79B

Change of operating capital

Inventory (increase) decrease

144.74%93M

-272.22%-134M

-91.44%38M

-114.01%-36M

180.87%444M

129.57%257M

-185.94%-549M

-5,693.33%-869M

-295.92%-192M

-113.27%-15M

Accounts receivable (increase)decrease

-106.25%-5M

-18.56%-575M

-49.37%80M

36.85%-485M

142.47%158M

-26.32%-768M

-44.75%-372M

1.14%-608M

-467.14%-257M

-10.02%-615M

Accounts payable increase (decrease)

-132.61%-214M

-93.66%23M

92.81%-92M

400.00%363M

-229.95%-1.28B

-109.54%-121M

75.89%985M

459.03%1.27B

245.45%560M

1,721.43%227M

Special items for working capital changes

373.85%308M

191.94%181M

-96.26%65M

-90.88%62M

199.32%1.74B

184.68%680M

-67.34%-1.75B

-182.75%-803M

-784.31%-1.05B

-668.00%-284M

Cash from business operations

1.60%9.19B

-10.13%3.6B

-4.34%9.05B

2.96%4.01B

53.65%9.46B

56.01%3.89B

-16.16%6.16B

-19.73%2.49B

-0.10%7.34B

6.11%3.11B

Hong Kong profits tax paid

44.52%-780M

-2.98%-173M

-731.95%-1.41B

0.59%-168M

68.93%-169M

-21.43%-544M

8.20%-448M

Interest received - operating

0.00%39M

0.00%19M

-11.36%39M

-17.39%19M

46.67%44M

91.67%23M

130.77%30M

100.00%12M

-18.75%13M

50.00%6M

Interest paid - operating

11.17%-1.16B

-1.62%-626M

-3.40%-1.31B

-4.94%-616M

-44.46%-1.26B

-68.19%-587M

-21.53%-875M

-1.16%-349M

23.08%-720M

22.47%-345M

Net cash from operations

14.38%7.29B

-12.99%2.82B

-21.01%6.38B

2.63%3.24B

69.27%8.07B

95.78%3.16B

-22.96%4.77B

-30.47%1.61B

4.14%6.19B

16.06%2.32B

Cash flow from investment activities

Loan receivable (increase) decrease

-625.00%-42M

550.00%9M

107.84%8M

97.80%-2M

67.72%-102M

62.08%-91M

-58.79%-316M

-548.65%-240M

15.68%-199M

71.32%-37M

Sale of fixed assets

0.00%1M

----

--1M

----

Purchase of fixed assets

0.69%-3.74B

13.84%-1.73B

5.11%-3.77B

13.26%-2.01B

28.15%-3.97B

17.02%-2.32B

-20.10%-5.53B

-22.68%-2.79B

0.24%-4.6B

-6.16%-2.28B

Other items in the investment business

31.17%-159M

50.98%-75M

24.76%-231M

-6.99%-153M

-31.76%-307M

-27.68%-143M

-4.48%-233M

-10.89%-112M

-10.95%-223M

0.98%-101M

Net cash from investment operations

1.20%-3.94B

16.96%-1.8B

8.90%-3.99B

15.14%-2.16B

27.91%-4.38B

18.87%-2.55B

-20.94%-6.08B

-30.25%-3.14B

0.50%-5.03B

-1.64%-2.41B

Net cash before financing

40.48%3.35B

-5.01%1.02B

-35.39%2.38B

77.14%1.08B

381.89%3.69B

139.74%608M

-212.46%-1.31B

-1,545.16%-1.53B

30.35%1.16B

75.20%-93M

Cash flow from financing activities

New borrowing

----

18.57%447M

-72.12%697M

-84.92%377M

-48.70%2.5B

-46.79%2.5B

-69.63%4.87B

-70.94%4.7B

1,549.33%16.05B

621.51%16.17B

Refund

---213M

----

-595.40%-3.48B

-0.97%-1.76B

96.54%-500M

88.11%-1.75B

-1,056.00%-14.45B

-147.13%-14.68B

Dividends paid - financing

0.00%-2.83B

0.00%-1.42B

0.00%-2.83B

0.00%-1.42B

0.00%-2.83B

0.00%-1.42B

0.00%-2.83B

0.00%-1.42B

0.00%-2.83B

0.00%-1.42B

Issuance expenses and redemption of securities expenses

0.00%-300M

----

0.00%-300M

----

---300M

----

Other items of the financing business

-32.76%39M

-87.88%4M

-14.71%58M

10.00%33M

6.25%68M

42.86%30M

30.61%64M

-16.00%21M

81.48%49M

600.00%25M

Net cash from financing operations

-39.12%-3.31B

4.05%-972M

41.16%-2.38B

-54.42%-1.01B

-351.56%-4.04B

-142.32%-656M

235.53%1.61B

1,641.57%1.55B

-7.63%-1.19B

-89.72%89M

Effect of rate

0.00%1M

125.00%9M

-50.00%1M

100.00%4M

133.33%2M

100.00%2M

-300.00%-6M

0.00%1M

150.00%3M

114.29%1M

Net Cash

500.00%42M

-20.31%51M

102.00%7M

233.33%64M

-217.85%-350M

-340.00%-48M

1,514.29%297M

600.00%20M

89.90%-21M

-100.81%-4M

Begining period cash

34.78%-15M

-107.08%-23M

855.88%325M

-34.62%34M

-80.45%52M

Cash at the end

286.67%28M

0.00%45M

34.78%-15M

-83.87%45M

-107.08%-23M

407.27%279M

855.88%325M

12.24%55M

-34.62%34M

-93.47%49M

Cash balance analysis

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

KPMG

	(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	-7.75%3.76B	-8.26%1.67B	12.83%4.08B	9.79%1.82B	1.92%3.62B	11.61%1.65B	-12.29%3.55B	-15.22%1.48B	27.64%4.05B	38.18%1.75B
Profit adjustment
Interest (income) - adjustment	0.00%-39M	5.00%-19M	11.36%-39M	13.04%-20M	-46.67%-44M	-91.67%-23M	-130.77%-30M	-100.00%-12M	13.33%-13M	-100.00%-6M
Interest expense - adjustment	-13.79%25M	-7.14%13M	-17.14%29M	-26.32%14M	6.06%35M	35.71%19M	135.71%33M	100.00%14M	-6.67%14M	-12.50%7M
Impairment and provisions:	45.35%125M	15.22%53M	13.16%86M	31.43%46M	-36.67%76M	-52.70%35M	-38.14%120M	-19.57%74M	14.12%194M	15.00%92M
-Impairment of property, plant and equipment (reversal)	45.35%125M	15.22%53M	13.16%86M	31.43%46M	-36.67%76M	-52.70%35M	-38.14%120M	-19.57%74M	14.12%194M	15.00%92M
Revaluation surplus:	----	-125.00%-9M	50.00%-1M	-33.33%-4M	-140.00%-2M	40.00%-3M	350.00%5M	-400.00%-5M	-150.00%-2M	-104.76%-1M
-Derivative financial instruments fair value (increase)	----	-125.00%-9M	50.00%-1M	-33.33%-4M	-140.00%-2M	40.00%-3M	350.00%5M	-400.00%-5M	-150.00%-2M	-104.76%-1M
Asset sale loss (gain):	-9.60%113M	21.05%69M	-51.17%125M	7.55%57M	190.91%256M	17.78%53M	-26.67%88M	-19.64%45M	-4.00%120M	40.00%56M
-Loss (gain) on sale of property, machinery and equipment	-9.60%113M	21.05%69M	-51.17%125M	7.55%57M	190.91%256M	17.78%53M	-26.67%88M	-19.64%45M	-4.00%120M	40.00%56M
Depreciation and amortization:	14.37%3.74B	8.89%1.65B	5.45%3.27B	3.83%1.52B	-0.61%3.1B	-2.98%1.46B	-0.06%3.12B	0.67%1.51B	3.55%3.12B	3.03%1.5B
-Depreciation	15.28%3.55B	9.57%1.56B	5.85%3.08B	4.10%1.42B	-0.65%2.91B	-3.19%1.37B	-0.07%2.92B	0.71%1.41B	3.80%2.93B	3.24%1.4B
-Amortization of intangible assets	0.00%195M	----	-0.51%195M	----	0.00%196M	0.00%98M	0.00%196M	0.00%98M	0.00%196M	0.00%98M
-Other depreciation and amortization	----	-1.02%97M	----	--98M	----	----	----	----	----	----
Financial expense	-8.81%1.28B	0.59%678M	3.53%1.41B	4.50%674M	41.52%1.36B	61.65%645M	20.13%961M	-0.25%399M	-17.61%800M	-18.03%400M
Operating profit before the change of operating capital	0.60%9.01B	0.07%4.11B	6.67%8.96B	6.74%4.1B	7.05%8.4B	9.64%3.84B	-5.25%7.85B	-7.62%3.51B	11.67%8.28B	13.66%3.79B
Change of operating capital
Inventory (increase) decrease	144.74%93M	-272.22%-134M	-91.44%38M	-114.01%-36M	180.87%444M	129.57%257M	-185.94%-549M	-5,693.33%-869M	-295.92%-192M	-113.27%-15M
Accounts receivable (increase)decrease	-106.25%-5M	-18.56%-575M	-49.37%80M	36.85%-485M	142.47%158M	-26.32%-768M	-44.75%-372M	1.14%-608M	-467.14%-257M	-10.02%-615M
Accounts payable increase (decrease)	-132.61%-214M	-93.66%23M	92.81%-92M	400.00%363M	-229.95%-1.28B	-109.54%-121M	75.89%985M	459.03%1.27B	245.45%560M	1,721.43%227M
Special items for working capital changes	373.85%308M	191.94%181M	-96.26%65M	-90.88%62M	199.32%1.74B	184.68%680M	-67.34%-1.75B	-182.75%-803M	-784.31%-1.05B	-668.00%-284M
Cash from business operations	1.60%9.19B	-10.13%3.6B	-4.34%9.05B	2.96%4.01B	53.65%9.46B	56.01%3.89B	-16.16%6.16B	-19.73%2.49B	-0.10%7.34B	6.11%3.11B
Hong Kong profits tax paid	44.52%-780M	-2.98%-173M	-731.95%-1.41B	0.59%-168M	68.93%-169M	68.93%-169M	-21.43%-544M	-21.43%-544M	8.20%-448M	8.20%-448M
Interest received - operating	0.00%39M	0.00%19M	-11.36%39M	-17.39%19M	46.67%44M	91.67%23M	130.77%30M	100.00%12M	-18.75%13M	50.00%6M
Interest paid - operating	11.17%-1.16B	-1.62%-626M	-3.40%-1.31B	-4.94%-616M	-44.46%-1.26B	-68.19%-587M	-21.53%-875M	-1.16%-349M	23.08%-720M	22.47%-345M
Net cash from operations	14.38%7.29B	-12.99%2.82B	-21.01%6.38B	2.63%3.24B	69.27%8.07B	95.78%3.16B	-22.96%4.77B	-30.47%1.61B	4.14%6.19B	16.06%2.32B
Cash flow from investment activities
Loan receivable (increase) decrease	-625.00%-42M	550.00%9M	107.84%8M	97.80%-2M	67.72%-102M	62.08%-91M	-58.79%-316M	-548.65%-240M	15.68%-199M	71.32%-37M
Sale of fixed assets	0.00%1M	----	--1M	----	----	----	----	----	----	----
Purchase of fixed assets	0.69%-3.74B	13.84%-1.73B	5.11%-3.77B	13.26%-2.01B	28.15%-3.97B	17.02%-2.32B	-20.10%-5.53B	-22.68%-2.79B	0.24%-4.6B	-6.16%-2.28B
Other items in the investment business	31.17%-159M	50.98%-75M	24.76%-231M	-6.99%-153M	-31.76%-307M	-27.68%-143M	-4.48%-233M	-10.89%-112M	-10.95%-223M	0.98%-101M
Net cash from investment operations	1.20%-3.94B	16.96%-1.8B	8.90%-3.99B	15.14%-2.16B	27.91%-4.38B	18.87%-2.55B	-20.94%-6.08B	-30.25%-3.14B	0.50%-5.03B	-1.64%-2.41B
Net cash before financing	40.48%3.35B	-5.01%1.02B	-35.39%2.38B	77.14%1.08B	381.89%3.69B	139.74%608M	-212.46%-1.31B	-1,545.16%-1.53B	30.35%1.16B	75.20%-93M
Cash flow from financing activities
New borrowing	----	18.57%447M	-72.12%697M	-84.92%377M	-48.70%2.5B	-46.79%2.5B	-69.63%4.87B	-70.94%4.7B	1,549.33%16.05B	621.51%16.17B
Refund	---213M	----	----	----	-595.40%-3.48B	-0.97%-1.76B	96.54%-500M	88.11%-1.75B	-1,056.00%-14.45B	-147.13%-14.68B
Dividends paid - financing	0.00%-2.83B	0.00%-1.42B	0.00%-2.83B	0.00%-1.42B	0.00%-2.83B	0.00%-1.42B	0.00%-2.83B	0.00%-1.42B	0.00%-2.83B	0.00%-1.42B
Issuance expenses and redemption of securities expenses	0.00%-300M	----	0.00%-300M	----	---300M	----	----	----	----	----
Other items of the financing business	-32.76%39M	-87.88%4M	-14.71%58M	10.00%33M	6.25%68M	42.86%30M	30.61%64M	-16.00%21M	81.48%49M	600.00%25M
Net cash from financing operations	-39.12%-3.31B	4.05%-972M	41.16%-2.38B	-54.42%-1.01B	-351.56%-4.04B	-142.32%-656M	235.53%1.61B	1,641.57%1.55B	-7.63%-1.19B	-89.72%89M
Effect of rate	0.00%1M	125.00%9M	-50.00%1M	100.00%4M	133.33%2M	100.00%2M	-300.00%-6M	0.00%1M	150.00%3M	114.29%1M
Net Cash	500.00%42M	-20.31%51M	102.00%7M	233.33%64M	-217.85%-350M	-340.00%-48M	1,514.29%297M	600.00%20M	89.90%-21M	-100.81%-4M
Begining period cash	34.78%-15M	34.78%-15M	-107.08%-23M	-107.08%-23M	855.88%325M	855.88%325M	-34.62%34M	-34.62%34M	-80.45%52M	-80.45%52M
Cash at the end	286.67%28M	0.00%45M	34.78%-15M	-83.87%45M	-107.08%-23M	407.27%279M	855.88%325M	12.24%55M	-34.62%34M	-93.47%49M
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	KPMG	--	KPMG	--	KPMG	--	KPMG	--	KPMG	--

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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