Jiangxi Qiyunshan Food Co., Ltd. (HKG:2797)

Hong Kong · Delayed Price · Currency is HKD

102.00

-0.60 (-0.58%)

Oct 6, 2026, 4:08 PM HKT

Jiangxi Qiyunshan Food 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
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	45.68	48.93	53.2	23.71
Depreciation & Amortization	10.85	10.57	9.36	7.38
Other Amortization	0.01	0.01	0	-
Loss (Gain) From Sale of Assets	-	-	-0.02	-
Loss (Gain) From Sale of Investments	-	-	-0.01	-0.02
Provision & Write-off of Bad Debts	0.09	0.06	0.01	0.01
Other Operating Activities	-2.34	-3.16	0.22	-3.17
Change in Accounts Receivable	-3.23	-5.43	-0.6	-0.82
Change in Inventory	-19.03	-15.05	11.1	-20.48
Change in Accounts Payable	3.98	1.06	0.09	-0.33
Change in Unearned Revenue	-0.45	-31.11	15.81	10.86
Change in Other Net Operating Assets	2.34	-4.04	16.62	-8.03
Operating Cash Flow	37.9	1.84	105.78	9.11
Operating Cash Flow Growth	-	-98.26%	1060.63%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Capital Expenditures	-9.32	-8.17	-20.76	-8.95
Sale of Property, Plant & Equipment	0.5	0.01	0.3	-
Sale (Purchase) of Intangibles	-0.21	-0.17	-0.18	-
Investment in Securities	-0.04	17.04	-14.45	7.92
Other Investing Activities	1.03	1.06	1.6	1.23
Investing Cash Flow	-8.04	9.78	-33.48	0.2

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Issuance of Common Stock	-	0.96	-	-
Common Dividends Paid	-16.46	-20.31	-11.36	-7.06
Other Financing Activities	-11.02	-8.64	-	-
Financing Cash Flow	-27.48	-27.99	-11.36	-7.06

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Cash Flow	2.38	-16.37	60.94	2.25

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Free Cash Flow	28.58	-6.33	85.02	0.16
Free Cash Flow Growth	-	-	52708.07%	-
Free Cash Flow Margin	8.91%	-2.02%	25.07%	0.07%
Free Cash Flow Per Share	0.38	-0.08	1.13	0.00
Levered Free Cash Flow	-	-27.46	71.42	-
Unlevered Free Cash Flow	-	-27.46	71.42	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash Income Tax Paid	10.44	9.58	6.38	5.04
Change in Working Capital	-16.39	-54.56	43.02	-18.8