DaChan Food (Asia) Limited (HKG:3999)

DaChan Food (Asia) Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	33.6	-1.56	58.83	47.02	91.85	155.47
Depreciation & Amortization	200.49	199.89	175.53	134.02	142.05	157.83
Other Amortization	6.22	6.22	4.28	4.43	5.09	6.21
Loss (Gain) From Sale of Assets	3.57	3.57	5.27	6.58	6	-6.47
Asset Writedown & Restructuring Costs	23.35	23.35	-	-3.31	-6.83	-3.37
Loss (Gain) on Equity Investments	-3.15	-3.15	-5.17	-2.12	1.01	2.82
Provision & Write-off of Bad Debts	-0.94	-0.94	2.34	-1.25	2.64	6.91
Other Operating Activities	74.11	37.45	32.84	38.71	-2.03	52.34
Change in Accounts Receivable	67.85	67.85	40.6	23.06	76	-97.26
Change in Inventory	86.9	86.9	-54.44	136.11	-58.03	-0.22
Change in Accounts Payable	-73.75	-73.75	34.21	23.55	106.6	-12.32
Change in Unearned Revenue	-0.5	-0.5	1.01	-10.47	-5.44	-12.9
Change in Other Net Operating Assets	10.8	10.8	10.85	10.93	-17.74	28.95
Operating Cash Flow	428.53	356.13	306.15	407.25	341.16	236.52
Operating Cash Flow Growth	76.01%	16.32%	-24.82%	19.37%	44.24%	-55.38%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-125.66	-163.71	-369.13	-546.28	-375.21	-206.46
Sale of Property, Plant & Equipment	33.91	33.91	18.66	6.57	13.76	21.47
Other Investing Activities	0.98	10.78	8.21	8.26	13.72	40.29
Investing Cash Flow	-90.78	-119.03	-342.26	-531.45	-347.73	-144.7

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	626.18	746.14	1,432	698.78	980.81
Long-Term Debt Repaid	-	-756.37	-711.42	-1,282	-723.32	-1,016
Lease Payments	-2.25	-2.25	-2.44	-2.77	-3.9	-9.27
Net Debt Issued (Repaid)	-130.19	-130.19	34.72	150.07	-24.55	-35.06
Other Financing Activities	-42.46	-44.01	-56.01	-31.47	-63.17	-65.84
Financing Cash Flow	-172.65	-174.2	-21.29	118.6	-87.72	-100.9

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-0.6	-0.29	0.2	0.26	1.5	2.78
Net Cash Flow	164.52	62.61	-57.19	-5.33	-92.79	-6.31

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	302.87	192.42	-62.98	-139.03	-34.05	30.06
Free Cash Flow Growth	-	-	-	-	-	-92.03%
Free Cash Flow Margin	5.06%	3.21%	-1.08%	-2.17%	-0.55%	0.46%
Free Cash Flow Per Share	0.30	0.19	-0.06	-0.14	-0.03	0.03
Levered Free Cash Flow	207.63	98.3	-131.91	-246.32	-90.36	131.78
Unlevered Free Cash Flow	220.07	109.61	-117.43	-235.23	-83.31	139.64
Free Cash Flow After Leases	300.63	190.17	-65.42	-141.79	-37.95	20.79

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	17.83	17.83	23.47	16.88	11.28	21.68
Cash Income Tax Paid	19.96	14	11.82	12.26	12.04	21.56
Change in Working Capital	91.3	91.3	32.23	183.17	101.39	-93.75

Data Source: S&P Global Market Intelligence Last updated: Sep 18, 2026

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

Update frequency:

Quarterly

Last checked:

Oct 5, 2026

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