Austar Lifesciences Cash Flow Statement

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	33.81	16.08	-113.47	87.46	277.3
Depreciation & Amortization	49.18	47.46	39.63	33.81	29.62
Other Amortization	-	6.16	5.92	3.2	2.35
Loss (Gain) From Sale of Assets	-	0.2	-4.1	0.3	0.72
Asset Writedown & Restructuring Costs	-	-	-	-	1.09
Loss (Gain) From Sale of Investments	-	3.81	31.89	-3.21	6.24
Loss (Gain) on Equity Investments	-	-0.3	-6.73	-9.54	-209.65
Other Operating Activities	49.12	1.36	97.08	28.66	44.69
Change in Accounts Receivable	-	35.7	-39.46	-299.98	-259.11
Change in Inventory	-	10.87	85.55	32.04	-222.69
Change in Accounts Payable	-	-36.54	-74.97	103.01	124.87
Change in Unearned Revenue	-	17.44	-200.8	-83.33	145.51
Change in Other Net Operating Assets	-	-3.44	104.6	68.46	-44.39
Operating Cash Flow	132.1	98.81	-62.65	-37.93	-103.45
Operating Cash Flow Growth	33.70%	-	-	-	-
Capital Expenditures	-	-20.49	-69.24	-117.11	-100.57
Sale of Property, Plant & Equipment	-	2.07	0.17	0.05	0.17
Cash Acquisitions	-	2.82	-	-	-
Sale (Purchase) of Intangibles	-	-2.59	-1.71	-19.33	-15.31
Investment in Securities	-	9	4.51	-21.86	164.26
Other Investing Activities	-12.95	13.63	11.8	5.1	16.47
Investing Cash Flow	-12.95	4.43	-54.47	-153.14	65.02
Long-Term Debt Issued	-	303.14	442.36	246.88	109.1
Total Debt Issued	-	303.14	442.36	246.88	109.1
Long-Term Debt Repaid	-	-387.56	-271.76	-116.39	-45.35
Total Debt Repaid	-	-387.56	-271.76	-116.39	-45.35
Net Debt Issued (Repaid)	-	-84.43	170.6	130.49	63.75
Other Financing Activities	-57.91	-16.9	-23.49	-5.19	-4.4
Financing Cash Flow	-57.91	-101.32	147.12	125.3	59.35
Foreign Exchange Rate Adjustments	-	1.13	0.14	0.95	-0.42
Net Cash Flow	61.24	3.04	30.14	-64.82	20.5
Free Cash Flow	132.1	78.31	-131.88	-155.04	-204.02
Free Cash Flow Growth	68.69%	-	-	-	-
Free Cash Flow Margin	8.63%	5.22%	-7.48%	-7.19%	-10.13%
Free Cash Flow Per Share	0.26	0.15	-0.26	-0.30	-0.40
Cash Interest Paid	-	17.15	13.86	9.36	4.4
Cash Income Tax Paid	-	6.88	7.4	15.69	7.81
Levered Free Cash Flow	141.1	56.33	-88.74	-182.04	-237.32
Unlevered Free Cash Flow	148.57	66.97	-80.01	-176.04	-234.56
Change in Working Capital	-	24.03	-125.07	-179.81	-255.8

Source: S&P Global Market Intelligence. Standard template. Financial Sources.