World Precision Machinery 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	-55.39	6.98	6.02	24.58	113.35
Depreciation & Amortization	85.42	72.53	70.83	60.5	59.84
Other Amortization	2.63	7.69	8.15	7.83	9.04
Loss (Gain) From Sale of Assets	-0.02	-	-	-0.13	-42.68
Asset Writedown & Restructuring Costs	0	3.62	0.13	0.23	0.58
Provision & Write-off of Bad Debts	13.59	11.56	-3.69	-5.2	2.63
Other Operating Activities	0.78	7.72	-0.07	-8.43	14.93
Change in Accounts Receivable	97.63	-65.77	1.03	62.37	-148.26
Change in Inventory	40.62	20.17	42.75	14.65	-51.54
Change in Accounts Payable	-109.28	-19.22	-42.92	-33.84	320.74
Change in Unearned Revenue	-16.54	-16.02	1.11	8.17	-26.57
Operating Cash Flow	59.44	29.26	83.34	130.72	252.05
Operating Cash Flow Growth	103.19%	-64.90%	-36.24%	-48.13%	110.15%
Capital Expenditures	-15.24	-38.59	-47.77	-73	-86.11
Sale of Property, Plant & Equipment	0.02	0.01	-	0.55	0.53
Cash Acquisitions	-	-	-147.44	-	-
Divestitures	-	-	-	-	263.13
Sale (Purchase) of Intangibles	-	-	-	-3.76	-13.4
Sale (Purchase) of Real Estate	-122.58	-	-0.82	-	-
Investment in Securities	-	-	-	300	-300
Other Investing Activities	-	1.13	10.41	14.01	5.65
Investing Cash Flow	-137.8	-37.45	-85.62	237.81	-230.19
Long-Term Debt Issued	235	150	250	-	-
Total Debt Issued	235	150	250	-	-
Long-Term Debt Repaid	-240.73	-161.11	-1.03	-0.44	-0.39
Total Debt Repaid	-240.73	-161.11	-1.03	-0.44	-0.39
Net Debt Issued (Repaid)	-5.73	-11.11	248.97	-0.44	-0.39
Common Dividends Paid	-	-148	-150	-50	-30
Other Financing Activities	-8.64	-8.94	-5.15	-3.5	-3.85
Financing Cash Flow	-14.37	-168.05	93.82	-53.94	-34.24
Foreign Exchange Rate Adjustments	6.04	10.1	4.99	-8.71	-0.12
Net Cash Flow	-86.68	-166.15	96.53	305.88	-12.5
Free Cash Flow	44.2	-9.33	35.57	57.72	165.94
Free Cash Flow Growth	-	-	-38.37%	-65.22%	184.02%
Free Cash Flow Margin	5.93%	-0.92%	3.30%	5.18%	12.59%
Free Cash Flow Per Share	0.11	-0.02	0.09	0.14	0.41
Cash Interest Paid	8.64	9.42	4.68	3.5	3.85
Cash Income Tax Paid	2.76	-0.72	-1.38	5.6	7.7
Levered Free Cash Flow	89.88	-21.47	134.43	25.79	253.64
Unlevered Free Cash Flow	95.75	-14.6	138.36	27.98	256.04
Change in Working Capital	12.43	-80.84	1.97	51.34	94.37

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