Shenzhen Neptunus Interlong Bio-technique Company Limited (HKG:8329)

HKG:8329 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	-40.74	-40.74	25.01	24.13	54.35	35.96
Depreciation & Amortization	33.1	33.1	34.39	33.42	35.73	30.09
Other Amortization	0.1	0.1	0.18	0.22	0.22	0.18
Loss (Gain) From Sale of Assets	0.11	0.11	2.89	1.01	2.64	0.58
Asset Writedown & Restructuring Costs	65.03	65.03	-	16.9	-	-0.78
Provision & Write-off of Bad Debts	11.26	11.26	4.24	2.8	2.84	2.43
Other Operating Activities	-24.65	-11.58	-12.21	-5.77	16.85	-3.35
Change in Accounts Receivable	-2.56	18.7	10.45	5.89	-73.3	30.47
Change in Inventory	15.68	45.11	-3.19	-10.67	-45.53	3.84
Change in Accounts Payable	44.63	22.03	-38.15	13.29	40.79	-147.03
Change in Unearned Revenue	-3.52	-3.52	0.8	-27.54	26.64	-24.74
Change in Other Net Operating Assets	-	-	-	-	-	2.45
Operating Cash Flow	98.43	139.59	24.41	53.69	61.22	-69.92
Operating Cash Flow Growth	121.85%	471.77%	-54.52%	-12.31%	-	-

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	-8.02	-11.3	-19.13	-15.21	-19.69	-11.72
Sale of Property, Plant & Equipment	-0.96	0.07	0.03	-	-	-
Cash Acquisitions	-	-	-	-	-	-63.68
Sale (Purchase) of Intangibles	-2.04	-3.34	-3.08	-0.15	-0.02	-3.36
Investment in Securities	-0.5	95	-95	70	24	-110
Other Investing Activities	1.67	2.83	2.56	6.26	6.47	7.19
Investing Cash Flow	-9.86	83.26	-114.62	60.9	10.76	-181.57

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
Short-Term Debt Issued	-	-	-	-	30	-
Long-Term Debt Issued	-	64.75	102.87	139.81	93.99	61.14
Total Debt Issued	83.85	64.75	102.87	139.81	123.99	61.14
Short-Term Debt Repaid	-	-	-	-20.25	-9.75	-
Long-Term Debt Repaid	-	-98.66	-92.75	-143.05	-113.96	-23.93
Total Debt Repaid	-92.82	-98.66	-92.75	-163.29	-123.71	-23.93
Net Debt Issued (Repaid)	-8.96	-33.91	10.12	-23.49	0.28	37.21
Common Dividends Paid	-	-244.99	-	-	-	-
Other Financing Activities	-6.68	-28.02	-8.69	-8.99	-9.3	29.54
Financing Cash Flow	-15.64	-306.92	1.43	-32.48	-9.02	66.75

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
Net Cash Flow	72.93	-84.07	-88.78	82.11	62.95	-184.74

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	90.41	128.29	5.28	38.47	41.53	-81.64
Free Cash Flow Growth	187.46%	2328.39%	-86.27%	-7.35%	-	-
Free Cash Flow Margin	9.91%	13.20%	0.51%	3.61%	4.21%	-9.73%
Free Cash Flow Per Share	0.05	0.08	0.00	0.02	0.03	-0.05
Levered Free Cash Flow	92.2	125.45	3.7	7.27	43.17	27.51
Unlevered Free Cash Flow	94.48	128.03	6.88	10.75	47.56	30.38

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	4.02	4.02	4.85	5.34	6.38	4.12
Cash Income Tax Paid	2.59	2.59	21.51	19.82	11.68	8.39
Change in Working Capital	54.23	82.32	-30.09	-19.04	-51.4	-135.02

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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:

Aug 27, 2026

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