Xiamen Yan Palace Bird's Nest Industry Co., Ltd. (HKG:1497)

HKG:1497 Cash Flow Statement

Financials in millions CNY. Fiscal year is January - December.

Operating Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	188.56	156.3	201.22	191.84	167.35
Depreciation & Amortization	60.55	55.91	40.2	36.33	28.17
Other Amortization	1.61	0.51	0.62	0.51	0.25
Loss (Gain) From Sale of Assets	-0.59	-0.31	-0.19	-0.32	-0.16
Asset Writedown & Restructuring Costs	14.23	-	-	-	-
Loss (Gain) From Sale of Investments	-3.97	-2.81	-1.94	-1.46	-2.36
Stock-Based Compensation	7.37	-	4.82	5.25	21.81
Provision & Write-off of Bad Debts	0.6	1.03	0.63	2.82	2.1
Other Operating Activities	4.92	11.18	-10.87	-14.96	24.69
Change in Accounts Receivable	48.71	-22.5	-97	3.69	-37.67
Change in Inventory	81.31	8.23	-88.57	7.95	7.58
Change in Accounts Payable	31.41	11.29	26.95	32.19	-28.16
Change in Unearned Revenue	-9.47	26.54	48.85	36.25	29.26
Change in Other Net Operating Assets	-3.52	12.04	-1.37	5.78	0.92
Operating Cash Flow	421.74	257.38	123.35	305.88	213.77
Operating Cash Flow Growth	63.86%	108.66%	-59.67%	43.09%	336.15%

Investing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-28.18	-114.19	-24.35	-22.48	-24.81
Sale of Property, Plant & Equipment	0.01	0.02	-	-	0.03
Cash Acquisitions	-0.25	-4	-	-	-73.82
Divestitures	-	-	-	5	-
Investment in Securities	2.6	-15.55	6.93	-3.54	50.65
Other Investing Activities	-20	-	-	-	1.49
Investing Cash Flow	-45.82	-133.72	-17.42	-21.02	-46.45

Financing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	-	0.02	12.18	55.37
Long-Term Debt Repaid	-29.89	-29.31	-17.1	-29.02	-143.41
Net Debt Issued (Repaid)	-29.89	-29.31	-17.08	-16.84	-88.04
Issuance of Common Stock	-	-	283.03	-	40.4
Repurchase of Common Stock	-25.97	-94.07	-	-	-
Common Dividends Paid	-98.24	-100.08	-160	-80	-100
Other Financing Activities	-5.71	-16.56	-23.95	-6.69	-0.77
Financing Cash Flow	-159.81	-240.02	82	-103.53	-148.4

Net Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-0.55	-0.23	-1.66	-	-
Net Cash Flow	215.56	-116.59	186.28	181.32	18.92

Free Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	393.56	143.19	99	283.4	188.97
Free Cash Flow Growth	174.85%	44.64%	-65.07%	49.98%	407.00%
Free Cash Flow Margin	19.67%	6.98%	5.04%	16.38%	12.54%
Free Cash Flow Per Share	0.86	0.31	0.23	0.67	0.45
Levered Free Cash Flow	342.35	143.55	46.04	270.09	176.17
Unlevered Free Cash Flow	346.24	147.89	47.87	271.12	178.25

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	6.22	6.95	2.92	1.64	3.81
Cash Income Tax Paid	89.39	48.34	88.92	88.07	39.64
Change in Working Capital	148.44	35.59	-111.14	85.86	-28.07

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Jul 26, 2026

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