SU Group Holdings (SUGP) Cash Flow: Operating & Free Cash Flow

SU Group Holdings Cash Flow Statement Analysis

Values in millions HKD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities for SU Group Holdings Limited (SUGP) - Annual data in millions HKD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2019
Period ending	Sep 2025	Sep 2024	Sep 2023	Sep 2022	Sep 2021	Mar 2020
Operating Activities
Net Income	-18.45	10.65	9.80	0.99	6.02	1.59
Depreciation & Amortization	3.70	3.24	2.69	3.60	4.12	0.42
Deferred Income Tax	-0.84	0.39	-1.72	0.00	0.00	0.00
Change in Working Capital	-15.04	0.40	-33.29	-1.13	13.48	0.31
Change in Accounts Receivable	-12.04	15.40	-2.35	0.54	-0.95	-1.60
Change in Inventory	19.23	-6.97	-2.33	-0.61	-3.47	-0.56
Change in Accounts Payable	-1.34	-9.91	1.74	-0.17	-1.68	1.86
Change in Other Working Capital	-20.88	1.37	-30.34	-0.88	-3.33	0.61
Other Operating Activities	15.20	1.37	8.96	0.98	-5.04	0.11
Net Cash from Operating Activities	-15.43	14.10	-13.54	0.57	18.58	2.43
Investing Activities
Capital Expenditures	-1.64	-3.25	-0.78	-0.29	-2.89	-3.45
Acquisitions	0.00	0.00	0.00	0.01	2.29	-0.13
Sales/Maturities of Investments	0.00	-0.23	0.00	0.00	0.00	0.00
Other Investing Activities	0.00	-0.23	0.66	-1.96	12.95	-0.31
Net Cash from Investing Activities	-1.64	-3.25	-0.11	-2.25	14.87	-3.89
Financing Activities
Debt Repayment	0.00	-0.01	0.00	0.00	-4.90	0.00
Common Stock Issued	0.00	25.18	4.96	0.00	8.00	0.00
Dividends Paid	0.00	0.00	0.00	-8.00	-17.00	0.00
Other Financing Activities	0.00	0.01	-0.17	-0.07	0.21	0.07
Net Cash from Financing Activities	0.00	25.18	4.79	-8.07	-16.55	0.07
Summary
Effect of Forex Changes on Cash	-10.01	-0.10	0.08	-0.03	-0.02	0.00
Net Change in Cash	-27.07	35.94	-8.79	-5.90	16.88	-1.39
Cash at Beginning of Period	52.43	16.40	25.19	3.99	0.80	2.20
Cash at End of Period	25.35	52.34	16.40	3.21	3.99	0.80
Free Cash Flow	-17.07	10.85	-14.32	0.28	15.69	-1.02
Supplemental Disclosures
Interest Paid	0.15	0.02	0.04	0.04	0.20	-
Income Taxes Paid	-0.22	4.04	5.44	4.04	0.59	-

Source: Company financial statements from annual and quarterly filings. Data as of Mar 31, 2026. Data sources and methodology

Frequently Asked Questions About SU Group Holdings Cash Flow

What is SU Group Holdings's free cash flow?

SU Group Holdings had negative free cash flow of HKD 17.07M in fiscal 2025 (fiscal year ended Sep 30, 2025), operating cash flow of −HKD 15.43M minus HKD 1.64M of capital expenditures.

How much does SU Group Holdings spend on capital expenditures?

SU Group Holdings spent HKD 1.64M on capital expenditures in fiscal 2025, compared with HKD 3.25M a year earlier.

Does SU Group Holdings pay dividends or buy back shares?

SU Group Holdings's cash flow statement for fiscal 2025 shows no dividend payments or share repurchases.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition