Austar Lifesciences Limited (HKG:6118)

Austar Lifesciences 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	17.27	33.81	16.08	-113.47	87.46	277.3
Depreciation & Amortization	42.16	43.28	47.46	39.63	33.81	29.62
Other Amortization	5.81	5.9	5.64	5.92	3.2	2.35
Loss (Gain) From Sale of Assets	0.47	0.47	0.2	-4.1	0.3	0.72
Asset Writedown & Restructuring Costs	-	-	-	-	-	1.09
Loss (Gain) From Sale of Investments	-3.67	-3.67	3.81	31.89	-3.21	6.24
Loss (Gain) on Equity Investments	-4.63	-4.63	-0.3	-6.73	-9.54	-209.65
Other Operating Activities	86.04	18.94	1.88	97.08	28.66	44.69
Change in Accounts Receivable	3.53	3.53	35.7	-39.46	-299.98	-259.11
Change in Inventory	-52.49	-52.49	10.87	85.55	32.04	-222.69
Change in Accounts Payable	11.71	11.71	-36.54	-74.97	103.01	124.87
Change in Unearned Revenue	60.51	60.51	17.44	-200.8	-83.33	145.51
Change in Other Net Operating Assets	14.75	14.75	-3.44	104.6	68.46	-44.39
Operating Cash Flow	181.45	132.1	98.81	-62.65	-37.93	-103.45
Operating Cash Flow Growth	53.47%	33.70%	-	-	-	-

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	-33.58	-23.1	-20.49	-69.24	-117.11	-100.57
Sale of Property, Plant & Equipment	0.23	0.23	2.07	0.17	0.05	0.17
Cash Acquisitions	-	-	2.82	-	-	-
Sale (Purchase) of Intangibles	-1.31	-0.44	-2.59	-1.71	-19.33	-15.31
Investment in Securities	1	1	9	4.51	-21.86	164.26
Other Investing Activities	0.5	9.36	13.63	11.8	5.1	16.47
Investing Cash Flow	-33.15	-12.95	4.43	-54.47	-153.14	65.02

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	-	389.73	303.14	442.36	246.88	109.1
Total Debt Issued	327.12	389.73	303.14	442.36	246.88	109.1
Long-Term Debt Repaid	-	-433.62	-387.56	-271.76	-116.39	-45.35
Lease Payments	-8.4	-11.74	-7.52	-10.2	-18.07	-15.35
Total Debt Repaid	-415.2	-433.62	-387.56	-271.76	-116.39	-45.35
Net Debt Issued (Repaid)	-88.08	-43.89	-84.43	170.6	130.49	63.75
Other Financing Activities	-11.96	-14.02	-16.9	-23.49	-5.19	-4.4
Financing Cash Flow	-100.04	-57.91	-101.32	147.12	125.3	59.35

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	-3.23	-0.66	1.13	0.14	0.95	-0.42
Net Cash Flow	45.03	60.59	3.04	30.14	-64.82	20.5

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	147.87	109	78.31	-131.88	-155.04	-204.02
Free Cash Flow Growth	60.66%	39.18%	-	-	-	-
Free Cash Flow Margin	9.17%	7.12%	5.22%	-7.48%	-7.19%	-10.13%
Free Cash Flow Per Share	0.29	0.21	0.15	-0.26	-0.30	-0.40
Levered Free Cash Flow	130.57	117.55	55.82	-88.74	-182.04	-237.32
Unlevered Free Cash Flow	136.85	125.02	66.45	-80.01	-176.04	-234.56
Free Cash Flow After Leases	139.47	97.26	70.79	-142.09	-173.11	-219.37

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	9.92	11.98	17.15	13.86	9.36	4.4
Cash Income Tax Paid	9.47	7.6	6.88	7.4	15.69	7.81
Change in Working Capital	38.01	38.01	24.03	-125.07	-179.81	-255.8

Data Source: S&P Global Market Intelligence Last updated: Sep 11, 2026

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

Update frequency:

Semi-annually

Last checked:

Oct 1, 2026

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