V V Food & Beverage Co.,Ltd (SHA:600300)

SHA:600300 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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	347.79	334.54	411.14	209.49	95.29	223.3
Depreciation & Amortization	204.93	204.93	209.6	235.58	248.98	206.29
Other Amortization	4.74	4.74	0.35	0.33	0.3	0.31
Loss (Gain) From Sale of Assets	0.87	0.87	-116.6	-76.49	-3.2	-6.15
Asset Writedown & Restructuring Costs	3.72	3.72	0.23	26.24	18.59	2.15
Loss (Gain) From Sale of Investments	-24.85	-24.85	0.7	14	8.09	11.05
Provision & Write-off of Bad Debts	1.3	1.3	-0.29	-1.77	1.28	4.3
Other Operating Activities	57.68	23.49	-31.22	114.61	132.03	92.53
Change in Accounts Receivable	-99.24	-99.24	441.92	-254.68	-77.98	125.95
Change in Inventory	269.82	269.82	-180.58	54.15	-202.47	45.61
Change in Accounts Payable	174.73	174.73	-436.11	360.37	15.54	-143.8
Change in Other Net Operating Assets	-	-	-10.6	-3.58	-1.77	-6.59
Operating Cash Flow	940.04	892.59	288.43	673.46	238.87	565.27
Operating Cash Flow Growth	81.21%	209.47%	-57.17%	181.94%	-57.74%	-36.94%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-21.19	-21.82	-29.48	-62.03	-86.38	-656.12
Sale of Property, Plant & Equipment	7.22	4.85	144	127.36	18.87	12.37
Cash Acquisitions	-	-	-	-	0.03	-
Divestitures	-	-	-	-	-	226.75
Investment in Securities	-4.58	13.6	17.78	-24.81	-22.12	13.31
Other Investing Activities	1.08	-	1.3	5.41	5.42	29.67
Investing Cash Flow	-17.47	-3.37	133.61	45.93	-84.19	-374.01

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	269.36	195	373.97	1,045	-
Long-Term Debt Issued	-	-	-	-	-	1,175
Total Debt Issued	219.36	269.36	195	373.97	1,045	1,175
Long-Term Debt Repaid	-	-198.42	-328.31	-908.68	-1,240	-2,188
Net Debt Issued (Repaid)	-22.05	70.95	-133.31	-534.7	-194.79	-1,012
Common Dividends Paid	-210.55	-210.78	-116.35	-53.1	-102.94	-226.68
Other Financing Activities	0.11	-3.92	-	-0.79	-1.2	-37.95
Financing Cash Flow	-232.49	-143.76	-249.66	-588.59	-298.93	-1,277

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-0	-0	0	0.02	0	-0.01
Net Cash Flow	690.08	745.47	172.37	130.83	-144.25	-1,086

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	918.86	870.77	258.95	611.42	152.49	-90.85
Free Cash Flow Growth	83.26%	236.27%	-57.65%	300.97%	-	-
Free Cash Flow Margin	26.67%	26.00%	7.08%	15.15%	3.61%	-1.99%
Free Cash Flow Per Share	0.58	0.55	0.16	0.38	0.10	-0.06
Levered Free Cash Flow	872.1	857.5	304.79	603.7	154.05	44.27
Unlevered Free Cash Flow	874.7	860.2	311.79	619.3	189.41	85.74

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Income Tax Paid	313.81	330.23	312.01	293.46	247.21	289.78
Change in Working Capital	343.85	343.85	-185.48	151.46	-262.49	31.47

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

Aug 25, 2026

Data Sources Report a data error