Bestechnic (Shanghai) Co., Ltd. (SHA:688608)
China · Delayed Price · Currency is CNY 103.92
-3.29 (-3.07%)
Sep 2, 2026, 3:00 PM CST
Bestechnic (Shanghai) Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 460.29 | 594 | 460.47 | 123.63 | 122.42 | 407.72 |
Depreciation & Amortization | 58.38 | 50.65 | 107.01 | 99.11 | 68.03 | 39.31 |
Other Amortization | 60.23 | 63.04 | 9.56 | 10.65 | 4.96 | 1.72 |
Loss (Gain) From Sale of Assets | -0.19 | -0.19 | -0.03 | 0.01 | - | -0.01 |
Asset Writedown & Restructuring Costs | 12.11 | - | - | 10.56 | - | 4.35 |
Loss (Gain) From Sale of Investments | -48.58 | -59.44 | -52.37 | -71.84 | -86.07 | -106.7 |
Provision & Write-off of Bad Debts | -2.42 | -0.01 | -0.29 | 1.41 | -0.57 | 2.51 |
Other Operating Activities | 110.95 | 58.07 | 18.29 | 57.11 | 39.74 | 9.92 |
Change in Accounts Receivable | -26.08 | -230.85 | 28.11 | -2.45 | 97.97 | -154.89 |
Change in Inventory | -216.54 | -183.49 | -100.02 | 220.02 | -464.92 | -376.91 |
Change in Accounts Payable | 113.28 | 119.1 | 42.77 | 7.72 | -164.88 | 108.78 |
Change in Other Net Operating Assets | 32.88 | 35.85 | 66.64 | 13.79 | 23.29 | 20.43 |
Operating Cash Flow | 554.32 | 446.74 | 580.13 | 469.73 | -360.02 | -43.77 |
Operating Cash Flow Growth | -3.82% | -22.99% | 23.50% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -174.2 | -156.5 | -171.36 | -193.73 | -147.39 | -138.57 |
Sale of Property, Plant & Equipment | 0 | 0 | - | - | - | 0.01 |
Cash Acquisitions | - | - | - | -4.9 | -6.03 | - |
Investment in Securities | -137.21 | -473.16 | 909.31 | 477 | 801 | -1,584 |
Other Investing Activities | 42.05 | 53.38 | 55.57 | 72.52 | 90.74 | 92.63 |
Investing Cash Flow | -269.36 | -576.28 | 793.52 | 350.89 | 738.32 | -1,630 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | - | 20 | 10 | 110 | - |
Total Debt Issued | - | - | 20 | 10 | 110 | - |
Short-Term Debt Repaid | - | -20 | - | -120 | -15.03 | -30.91 |
Long-Term Debt Repaid | - | -21.38 | -21.65 | -19.14 | -17.71 | -12.46 |
Total Debt Repaid | -11.63 | -41.38 | -21.65 | -139.14 | -32.74 | -43.38 |
Net Debt Issued (Repaid) | -11.63 | -41.38 | -1.65 | -129.14 | 77.26 | -43.38 |
Issuance of Common Stock | 92.22 | 63.02 | 32.43 | 4.5 | - | - |
Repurchase of Common Stock | - | - | -32.56 | -18.46 | -48.1 | - |
Common Dividends Paid | -214.62 | -146.05 | -108.12 | -0.43 | -42.11 | -20.18 |
Other Financing Activities | -4.72 | 2.32 | 0.34 | 0.08 | - | -6.66 |
Financing Cash Flow | -138.75 | -122.1 | -109.57 | -143.45 | -12.94 | -70.22 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | -88.69 | -28.94 | 17.4 | 12.68 | 25.24 | -10.11 |
Net Cash Flow | 57.52 | -280.58 | 1,281 | 689.86 | 390.6 | -1,754 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 380.11 | 290.24 | 408.78 | 276 | -507.42 | -182.34 |
Free Cash Flow Growth | 2.43% | -29.00% | 48.10% | - | - | - |
Free Cash Flow Margin | 12.94% | 8.23% | 12.53% | 12.68% | -34.17% | -10.33% |
Free Cash Flow Per Share | 1.61 | 1.23 | 1.73 | 1.17 | -2.15 | -0.77 |
Levered Free Cash Flow | -43.21 | 12.32 | 153.34 | 200.87 | -538.78 | -336.1 |
Unlevered Free Cash Flow | -42.93 | 12.96 | 154.12 | 201.56 | -537.29 | -335.52 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Income Tax Paid | - | -53.66 | -101.42 | -46.12 | -119.95 | -134.08 |
Change in Working Capital | -96.45 | -259.38 | 37.5 | 239.08 | -508.54 | -402.58 |