AUPU Intelligent Technology Corporation Limited (SHA:603551)

SHA:603551 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	287.62	297.27	297.35	309.32	240.12	31.05
Depreciation & Amortization	55.34	55.34	59.88	61.64	61.99	55.61
Other Amortization	3.49	3.49	2.05	6.54	5.99	5.11
Loss (Gain) From Sale of Assets	4.27	4.27	-0.01	0.6	-0.09	0.43
Asset Writedown & Restructuring Costs	0.01	0.01	2.74	1.79	0	192.67
Loss (Gain) From Sale of Investments	-1.07	-1.07	-4.23	-0.86	-14.57	-1.97
Provision & Write-off of Bad Debts	4.76	4.76	2.24	3.08	32.55	-
Other Operating Activities	20.29	24.73	20.35	31.88	43.52	8.14
Change in Accounts Receivable	-31.13	-31.13	-17.68	-61.18	68.83	-82.65
Change in Inventory	-36.71	-36.71	15.19	27.89	55.69	-107.57
Change in Accounts Payable	46.14	46.14	-40.95	29.85	-62.15	138.81
Change in Other Net Operating Assets	8.6	8.6	6.27	17.04	-3.35	14.03
Operating Cash Flow	363.56	377.64	342.48	422.11	422.34	244.35
Operating Cash Flow Growth	-6.47%	10.26%	-18.86%	-0.05%	72.84%	-3.40%

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	-44.46	-39.88	-20.56	-11.44	-61.13	-96.24
Sale of Property, Plant & Equipment	8.31	7.78	0.19	0.39	0.05	0.2
Investment in Securities	15.42	-3.2	32.19	15.2	-41.96	-46.17
Other Investing Activities	1.26	1.26	4.49	1.92	1.18	1.97
Investing Cash Flow	-19.46	-34.04	16.32	6.06	-101.86	-140.24

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	-	0.54	0.51	2.12	30.05	58.01
Total Debt Issued	0.54	0.54	0.51	2.12	30.05	58.01
Short-Term Debt Repaid	-	-0.05	-0.05	-0.15	-38.01	-76.91
Long-Term Debt Repaid	-	-7.92	-2.22	-1.63	-7.13	-4.2
Total Debt Repaid	-7.97	-7.97	-2.27	-1.78	-45.14	-81.1
Net Debt Issued (Repaid)	-7.43	-7.43	-1.75	0.34	-15.09	-23.09
Issuance of Common Stock	26.34	26.34	1.44	16.33	-	36.53
Repurchase of Common Stock	-28.12	-28.12	-74.31	-0.81	-116.91	-57.63
Common Dividends Paid	-323.52	-323.52	-424.27	-291.26	-236.95	-162.24
Other Financing Activities	24.87	-1.92	-7.32	-1.92	1.53	-0.89
Financing Cash Flow	-307.86	-334.65	-506.22	-277.32	-367.42	-207.32

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	0.41	-0.19	0.2	-0.03	0.45	-0.45
Net Cash Flow	36.64	8.76	-147.22	150.82	-46.49	-103.65

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	319.1	337.76	321.93	410.66	361.21	148.12
Free Cash Flow Growth	-13.31%	4.92%	-21.61%	13.69%	143.87%	-7.86%
Free Cash Flow Margin	16.77%	18.02%	17.25%	20.57%	19.21%	7.20%
Free Cash Flow Per Share	0.85	0.89	0.83	1.06	0.92	0.33
Levered Free Cash Flow	240.85	262.48	244.28	321.43	219.81	259.02
Unlevered Free Cash Flow	241.12	262.76	245.05	322	221	260.08

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	139.51	140.61	142.64	183.33	161.01	82.93
Change in Working Capital	-11.17	-11.17	-37.89	8.12	52.81	-46.69

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 10, 2026

Data Sources Report a data error