Ling Yue Services Group Limited (HKG:2165)
Hong Kong · Delayed Price · Currency is HKD 1.495
-0.025 (-1.64%)
Sep 30, 2026, 3:56 PM HKT
Ling Yue Services Group Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 65.51 | 79.42 | 81.55 | 101.86 | 77 | 70.61 |
Depreciation & Amortization | 2.73 | 3.87 | 3.08 | 3.31 | 3.27 | 3.49 |
Other Amortization | 1.34 | 1.34 | 0.81 | 0.57 | 0.28 | 0.06 |
Loss (Gain) From Sale of Assets | - | - | - | 8.13 | -0.02 | - |
Asset Writedown & Restructuring Costs | 5.01 | 5.01 | 12.02 | - | - | - |
Loss (Gain) From Sale of Investments | -0.02 | -0.02 | - | - | - | - |
Loss (Gain) on Equity Investments | -0.35 | -0.35 | -0.96 | -1.03 | -1.11 | -0.21 |
Provision & Write-off of Bad Debts | 56.84 | 56.84 | 14.77 | 16 | 7.39 | 4.39 |
Other Operating Activities | -78.83 | 2.74 | 4.81 | -9.34 | 19.12 | 1.7 |
Change in Accounts Receivable | -35.58 | -35.58 | -29.35 | -34.79 | -45.7 | -28.48 |
Change in Inventory | -6.81 | -6.81 | -1.93 | 0.35 | 0.13 | 0.64 |
Change in Accounts Payable | 0.74 | 0.74 | 9.68 | -16.34 | 17.65 | 12.03 |
Change in Unearned Revenue | -13.58 | -13.58 | 29.27 | 31.53 | 23.61 | 15.07 |
Change in Other Net Operating Assets | 16.67 | 16.67 | -7 | 142.2 | -8.08 | -78.01 |
Operating Cash Flow | 13.65 | 110.27 | 116.75 | 242.44 | 93.54 | 1.29 |
Operating Cash Flow Growth | -86.91% | -5.55% | -51.84% | 159.17% | 7157.10% | -98.88% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -0.82 | -0.92 | -1.36 | -3.88 | -2.93 | -0.78 |
Cash Acquisitions | -4 | - | - | - | -2.03 | 1.48 |
Divestitures | - | - | - | 1.35 | - | - |
Sale (Purchase) of Intangibles | -1.04 | -1.77 | -1.93 | -0.56 | -0.93 | -0.52 |
Investment in Securities | - | 0.92 | - | -0.9 | - | - |
Other Investing Activities | 0.27 | 0.39 | 0.36 | 1.01 | 2.97 | 17.96 |
Investing Cash Flow | -5.6 | -1.38 | -2.92 | -2.98 | -2.92 | 18.14 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Repaid | - | - | - | - | -0.19 | -0.73 |
Lease Payments | - | - | - | - | -0.19 | -0.73 |
Total Debt Repaid | - | - | - | - | -0.19 | -0.73 |
Net Debt Issued (Repaid) | - | - | - | - | -0.19 | -0.73 |
Issuance of Common Stock | - | - | - | - | - | 264.71 |
Other Financing Activities | 4.6 | 2.01 | -3.24 | 1.99 | -4.99 | -76.4 |
Financing Cash Flow | 4.6 | 2.01 | -3.24 | 1.99 | -5.18 | 187.58 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | 12.65 | 110.9 | 110.59 | 241.45 | 85.45 | 207.02 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 12.82 | 109.36 | 115.4 | 238.57 | 90.62 | 0.51 |
Free Cash Flow Growth | -87.54% | -5.23% | -51.63% | 163.27% | 17772.98% | -99.56% |
Free Cash Flow Margin | 2.01% | 16.46% | 17.67% | 39.17% | 15.69% | 0.09% |
Free Cash Flow Per Share | 0.04 | 0.38 | 0.40 | 0.83 | 0.32 | 0.00 |
Levered Free Cash Flow | -1.03 | 85.92 | 88.96 | 214.59 | 75.95 | -3.17 |
Unlevered Free Cash Flow | -1.03 | 85.92 | 88.96 | 214.59 | 75.95 | -3.16 |
Free Cash Flow After Leases | 12.82 | 109.36 | 115.4 | 238.57 | 90.43 | -0.23 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | - | - | - | - | 0 | 0.03 |
Cash Income Tax Paid | 7.31 | 14.82 | 18.06 | 27.49 | 16.37 | 14.09 |
Change in Working Capital | -38.57 | -38.57 | 0.67 | 122.94 | -12.4 | -78.75 |