Lushang Life Services Co., Ltd. (HKG:2376)
Hong Kong · Delayed Price · Currency is HKD 2.300
+0.055 (2.45%)
Sep 30, 2026, 1:32 PM HKT
Lushang Life Services 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 | 29.07 | 33.95 | 45.09 | 45.91 | 76.88 | 75.81 |
Depreciation & Amortization | 8.07 | 8.62 | 9.47 | 6.51 | 6.32 | 4.73 |
Other Amortization | 3.25 | 2.79 | 1.27 | 1.27 | 0.82 | 0.24 |
Loss (Gain) From Sale of Assets | -0.05 | - | - | - | - | 0.05 |
Asset Writedown & Restructuring Costs | 0.56 | 0.44 | 0.04 | 1.26 | 0.03 | - |
Loss (Gain) From Sale of Investments | -2.09 | -1.59 | 0.38 | -16.7 | - | 3.76 |
Stock-Based Compensation | - | - | - | - | - | 0.45 |
Provision & Write-off of Bad Debts | 20.78 | 20.53 | 10.76 | 8.17 | 5.32 | - |
Other Operating Activities | 0.62 | 0.46 | 1.37 | 1.99 | -7.79 | -29.66 |
Change in Accounts Receivable | 81.26 | 93.47 | -43.55 | 86.62 | -102.08 | -77.52 |
Change in Inventory | -3.01 | 0.02 | -3.69 | -39.97 | -0.88 | 8.33 |
Change in Accounts Payable | -90.22 | -125.46 | -25.58 | -77.74 | 16.53 | 54.03 |
Change in Unearned Revenue | - | - | - | - | - | -20.03 |
Change in Other Net Operating Assets | - | - | - | - | - | 8.81 |
Operating Cash Flow | 43.77 | 30.19 | -5.5 | 15.82 | -4.19 | 29 |
Operating Cash Flow Growth | 124.35% | - | - | - | - | 53.47% |
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 | -5.67 | -6.33 | -8.37 | -5.6 | -5.88 | -39.43 |
Sale of Property, Plant & Equipment | 0.09 | 0 | 0 | 0.03 | 0.47 | - |
Divestitures | - | - | 24.96 | 3.77 | - | - |
Investment in Securities | - | - | - | - | 5.2 | - |
Other Investing Activities | -11.26 | -11.26 | - | - | - | 295.26 |
Investing Cash Flow | -16.83 | -17.58 | 16.59 | -1.81 | -0.21 | 255.83 |
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 |
Short-Term Debt Issued | - | 8 | 8 | 70 | 1.52 | 0.31 |
Total Debt Issued | 8 | 8 | 8 | 70 | 1.52 | 0.31 |
Short-Term Debt Repaid | - | -8 | - | - | - | -2.71 |
Long-Term Debt Repaid | - | -2.87 | -0.14 | -2.62 | -1.43 | -110.74 |
Lease Payments | -2.97 | -2.87 | -0.14 | -2.62 | - | -0.74 |
Total Debt Repaid | -10.97 | -10.87 | -0.14 | -2.62 | -1.43 | -113.44 |
Net Debt Issued (Repaid) | -2.97 | -2.87 | 7.86 | 67.38 | 0.09 | -113.13 |
Issuance of Common Stock | - | - | - | 10 | 168.74 | - |
Common Dividends Paid | -19.25 | -14.25 | -0.73 | -24.72 | -0.39 | - |
Other Financing Activities | -2.57 | -2.57 | -4.88 | -82.8 | -20.02 | -60.63 |
Financing Cash Flow | -24.78 | -19.7 | 2.25 | -30.14 | 148.42 | -173.77 |
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 |
Foreign Exchange Rate Adjustments | -0 | -0 | -0.26 | 0 | 9.31 | - |
Net Cash Flow | 2.16 | -7.09 | 13.08 | -16.13 | 153.33 | 111.06 |
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 | 38.11 | 23.86 | -13.87 | 10.21 | -10.07 | -10.44 |
Free Cash Flow Growth | 251.23% | - | - | - | - | - |
Free Cash Flow Margin | 7.01% | 4.18% | -2.28% | 1.07% | -1.60% | -1.79% |
Free Cash Flow Per Share | 0.28 | 0.18 | -0.10 | 0.08 | -0.09 | -0.10 |
Levered Free Cash Flow | 46.17 | 40.5 | -1.97 | 21.67 | 0.47 | 443.11 |
Unlevered Free Cash Flow | 46.34 | 40.68 | -1.79 | 21.77 | 0.47 | 444.79 |
Free Cash Flow After Leases | 35.14 | 20.99 | -14.01 | 7.6 | -10.07 | -11.17 |
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 | - | - | - | - | - | 3.01 |
Cash Income Tax Paid | 38.98 | 37.24 | 35.57 | 80.59 | 53.5 | 48.51 |
Change in Working Capital | -16.43 | -35 | -73.88 | -32.58 | -85.77 | -26.38 |