707 Cayman Holdings Limited (JEM) Cash Flow Statement

NASDAQ: JEMOperating cash, capex, free cash flow and buybacks.

Where JEM’s cash came from and went, FY2025

September 30, 2025 · Hong Kong dollars

Cash from operations: −HK$10.4M
Capital expenditures: HK$14,400
Free cash flow: −HK$10.4M
Returned to shareholders: —
Change in cash: HK$27.3M

Cash from operations

−HK$10.4M

Shares issued

+HK$54.8M

Other financing

−HK$17.1M

Change in cash

HK$27.3M

Drawn to scale: where the cash came from and how it was used. Hover for values.

JEM operating cash flow, capex and free cash flow

Operating cash flowCapital expendituresFree cash flowFCF margin (right axis)

JEM cash flow trends, FY2022–FY2025

707 Cayman Holdings Limited cash flow trends
Metric	Then	Latest	Change
Operating cash flow	HK$15.4MFY2022	−HK$10.4MFY2025	—
Capital expenditures	HK$192,889FY2022	HK$14,400FY2025	−57.9%/yr
Free cash flow	HK$15.2MFY2022	−HK$10.4MFY2025	—
Free cash flow margin	39.9%FY2022	−9.7%FY2025	−49.6 pts
Operating cash flow / net income	7.06FY2022	0.39FY2024	−6.66
Stock-based compensation	HK$0FY2023	HK$43.9MFY2025	—
Dividends paid	HK$0FY2023	HK$0FY2025	—
Capex / revenue	0.5%FY2022	0.0%FY2025	−0.5 pts

Change is the average annual growth (CAGR) or the difference between the first and latest year.

JEM cash flow by activity

OperatingInvestingFinancingChange in cash

JEM net income vs operating cash flow

Net incomeOperating cash flow

Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).

JEM cash flow statement in Hong Kong dollars

707 Cayman Holdings Limited annual cash flow statement
	FY2025	FY2024	FY2023	FY2022
Operating activities
Net income	−HK$40.9M	HK$7.5M	HK$6.6M	HK$2.2M
Depreciation & amortization	HK$281,419	HK$300,575	HK$177,715	HK$26,223
Stock-based compensation	HK$43.9M	HK$0	HK$0	—
Change in working capital	−HK$17.5M	−HK$8.5M	−HK$6.7M	HK$13.2M
Other non-cash items	HK$3.8M	HK$3.7M	HK$443,213	HK$0
Cash from operating activities	−HK$10.4M	HK$2.9M	HK$499,996	HK$15.4M
Investing activities
Capital expenditures	−HK$14,400	−HK$50,133	−HK$855,588	−HK$192,889
Investments (net)	—	−HK$50,133	−HK$855,588	−HK$192,889
Acquisitions & other investing	—	HK$50,133	HK$855,588	HK$192,889
Cash from investing activities	—	−HK$50,133	−HK$855,588	−HK$192,889
Financing activities
Dividends paid	HK$0	−HK$2.7M	HK$0	—
Shares issued	HK$54.8M	HK$0	HK$0	HK$0
Other financing	−HK$17.1M	−HK$123,160	−HK$3.0M	HK$0
Cash from financing activities	HK$37.7M	−HK$2.8M	−HK$3.0M	HK$0
Summary
Net change in cash	HK$27.3M	HK$70,514	−HK$3.4M	HK$15.2M
Cash at end of period	HK$40.1M	HK$12.8M	HK$12.8M	HK$16.1M
Free cash flow	−HK$10.4M	HK$2.9M	−HK$355,592	HK$15.2M
Free cash flow margin	−9.7%	3.3%	−0.4%	39.9%
Capex / revenue	0.0%	0.1%	1.0%	0.5%
Operating cash flow / net income	—	0.39	0.08	7.06

Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in Hong Kong dollars as reported; data from EODHD.

JEM cash generation

In fiscal 2025 (ended September 30, 2025), 707 Cayman generated -HK$10.4 million of cash from operations (down 453.8%) and spent HK$0.0 million on capital expenditures, leaving free cash flow of -HK$10.4 million, −9.7% of revenue. Cash and equivalents rose by HK$27.3 million over the year.

Related: JEM income statement, JEM balance sheet. See the JEM stock overview for the latest quote and news.

JEM cash flow FAQ

What is 707 Cayman's free cash flow?

707 Cayman's free cash flow was -HK$10.4 million in fiscal 2025: -HK$10.4 million of operating cash flow minus HK$0.0 million of capital expenditures It was HK$2.9 million a year earlier..

How much cash does 707 Cayman generate from operations?

707 Cayman generated -HK$10.4 million of cash from operating activities in fiscal 2025.

How much does 707 Cayman spend on capital expenditures?

707 Cayman spent HK$0.0 million on capital expenditures in fiscal 2025, 0.0% of revenue, compared with HK$0.1 million the year before.