Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HKAS 1.10(d) & 51
HKAS 1.113
HKAS 1.51(e)
Consolidated cash flow statement73
for the year ended 31 December 2023
(Expressed in Hong Kong dollars)
HKAS 7.35
Operating activities
Cash generated from operations
Tax paid:
-
Hong Kong profits tax paid
HKAS 7.10
HKAS 7.21
- Overseas tax paid
Net cash generated from operating activities
Investing activities
Payment for the purchase of property, plant and
equipment74
Proceeds from sale of property, plant and equipment
HK Listco Ltd
Financial statements for the year ended 31 December 2023
Note
2023
2022
$'000
$'000
$'000
$'000
22(b)
145,966
119,339
(13,555)
(7,150)
(11,112)
(6,950)
125,261
101,277
(21,822)
749
(20,760)
1,008
Expenditure on development project75
(1,500)
(2,400)
HKAS 7.39
Acquisition of subsidiary, net of cash acquired
22(e)
(1,955)
HKAS 7.37
New loans to associates
(20,707)
(3,921)
HKAS 7.37
Loans repaid by associates
11,000
Payment for purchase of:
units in bond funds
(500)
equity securities
(719)
(100)
Proceeds from sale of equity securities
2,500
HKAS 7.31
Interest received 76
1,065
824
HKAS 7.31 & 37
Dividends received from associates76
3,000
HKAS 7.31
Dividends received from investments in securities 76
610
572
HKAS 7.10
Net cash used in investing activities
(28,279)
(24,777)
HKAS 7.21
Financing activities
HKAS 7.17(e)
Capital element of lease rentals paid74
22(c)
(17,611)
(14,145)
Payment for repurchase of shares
(3,390)
Proceeds from new bank loans
22(c)
6,100
Repayment of bank loans
22(c)
(10,480)
6,390
(4,919)
HKAS 7.37
Proceeds from new loans from fellow subsidiaries
22(c)
1,759
906
Proceeds from shares issued under share option scheme
Proceeds from the issue of redeemable preference shares
32
6,000
22(c)
Proceeds from settlement of derivatives
22(c)
98
4,000
80
Payment of transaction costs on issue of redeemable
preference shares
22(c)
(88)
HKAS 7.31
Interest element of lease rentals paid 74 76
22(c)
(4,587)
(3,967)
HKAS 7.31
Other borrowing costs paid 76
22(c)
(19,718)
(15,179)
HKAS 7.31
HKAS 7.31
Dividends paid on redeemable preference shares 76
Dividends paid to equity shareholders of the company76
22(c) & 32
(200)
(200)
32
(79,350)
(72,000)
HKAS 7.10
Net cash used in financing activities
(121,379)
(99,122)
HKAS 7(App)
Net decrease in cash and cash equivalents
(24,397)
(22,622)
Cash and cash equivalents at 1 January
22(a)
102,299
122,650
HKAS 7.28
Effect of foreign exchange rate changes
(2,588)
2,271
Cash and cash equivalents at 31 December
22(a)
75,314
102,299
The notes on pages 41 to 197 form part of these financial statements.
39
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