China Beststudy Education Group (HKG:3978)
Hong Kong · Delayed Price · Currency is HKD 3.350
-0.120 (-3.46%)
At close: Feb 6, 2026
HKG:3978 Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Jun '25 Jun 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
Net Income | 289.18 | 192.45 | 91.25 | 56.29 | -325.03 | 129.68 |
Depreciation & Amortization | 106.2 | 88.01 | 77.85 | 95.54 | 297.28 | 281.78 |
Other Amortization | 3.62 | 3.62 | 3.98 | 6.18 | 7.71 | 3.83 |
Loss (Gain) From Sale of Assets | 5.65 | 5.65 | -18.49 | 1.93 | 154.63 | 6.39 |
Asset Writedown & Restructuring Costs | - | - | 0.2 | - | 18.23 | - |
Loss (Gain) From Sale of Investments | 8.26 | 8.26 | 44.89 | -7.39 | 280.27 | -92.57 |
Loss (Gain) on Equity Investments | 0.17 | 0.17 | 1.88 | 1.2 | 8.23 | 2.36 |
Stock-Based Compensation | 0.45 | 0.45 | -0.66 | 0.73 | -5.91 | 15.86 |
Other Operating Activities | 29.67 | 28.34 | 12.39 | -81.54 | 27.76 | 6.56 |
Change in Accounts Payable | 146.98 | 136.3 | 40.11 | -55.81 | -94.59 | 75.6 |
Change in Unearned Revenue | 128.6 | 390.24 | 62.34 | -40.53 | -358.47 | 22.01 |
Change in Other Net Operating Assets | -59.96 | -29.04 | -24.56 | -8.54 | -63.54 | -0.68 |
Operating Cash Flow | 658.81 | 824.44 | 291.17 | -31.95 | -53.43 | 450.82 |
Operating Cash Flow Growth | 22.99% | 183.15% | - | - | - | -28.22% |
Capital Expenditures | -60.13 | -50.12 | -16.97 | -44.09 | -129.47 | -59.29 |
Sale of Property, Plant & Equipment | 0.15 | 0.01 | 0.18 | 5.24 | 0.75 | 0.05 |
Cash Acquisitions | -1.16 | - | -0.37 | - | - | - |
Divestitures | 1.24 | 1.24 | -1.36 | -0.37 | -217.97 | -0.04 |
Sale (Purchase) of Intangibles | -5.79 | -2.06 | -0.55 | -0.96 | -15.83 | -19.19 |
Investment in Securities | -475.31 | -437.46 | -119.21 | 459.85 | 226.2 | 76.2 |
Other Investing Activities | -16.45 | 2.38 | -6.24 | 30.79 | 68.47 | 47.51 |
Investing Cash Flow | -556.12 | -485.01 | -144.52 | 450.46 | -67.85 | 45.23 |
Short-Term Debt Issued | - | - | - | - | 260 | - |
Long-Term Debt Issued | - | - | - | - | - | 350 |
Total Debt Issued | - | - | - | - | 260 | 350 |
Short-Term Debt Repaid | - | - | - | -333.19 | -275.78 | - |
Long-Term Debt Repaid | - | -62.09 | -49.72 | -89.05 | -225.1 | -164.38 |
Total Debt Repaid | -75.88 | -62.09 | -49.72 | -422.24 | -500.88 | -164.38 |
Net Debt Issued (Repaid) | -75.88 | -62.09 | -49.72 | -422.24 | -240.88 | 185.62 |
Issuance of Common Stock | 63.5 | - | - | - | 4.56 | - |
Repurchase of Common Stock | -11.78 | -11.12 | -0.01 | - | -78.33 | -78.48 |
Common Dividends Paid | -87.57 | -24.4 | - | - | -34.07 | -53.15 |
Other Financing Activities | -13.7 | -11.74 | -10.04 | -12.35 | -12.62 | -52.61 |
Financing Cash Flow | -125.44 | -109.34 | -59.77 | -434.58 | -361.33 | 1.38 |
Foreign Exchange Rate Adjustments | -0.01 | -0.01 | -0.04 | -0.03 | 0.06 | -0.12 |
Net Cash Flow | -22.75 | 230.08 | 86.84 | -16.1 | -482.55 | 497.3 |
Free Cash Flow | 598.68 | 774.32 | 274.2 | -76.04 | -182.9 | 391.53 |
Free Cash Flow Growth | 17.93% | 182.40% | - | - | - | -26.04% |
Free Cash Flow Margin | 35.18% | 70.27% | 56.04% | -15.48% | -9.63% | 23.20% |
Free Cash Flow Per Share | 0.79 | 1.03 | 0.36 | -0.10 | -0.24 | 0.48 |
Cash Interest Paid | 13.7 | 11.74 | 8.97 | 12.84 | 12.64 | 52.69 |
Cash Income Tax Paid | 42.44 | 21.65 | -0 | 16.55 | 57.5 | 24.88 |
Levered Free Cash Flow | 488.11 | 703.92 | 194.62 | -69.62 | -444.88 | 397.59 |
Unlevered Free Cash Flow | 496.67 | 711.25 | 200.23 | -61.89 | -408.76 | 430.74 |
Change in Working Capital | 215.62 | 497.5 | 77.89 | -104.88 | -516.6 | 96.93 |
Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.