Bescient Technologies Cash Flow Statement

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-38.55	23.37	58.37	71.65
Depreciation & Amortization	16.01	14.15	13.78	12.87
Other Amortization	1.37	1.12	0.87	1.31
Loss (Gain) From Sale of Assets	0.01	-0.03	0.45	0.06
Asset Writedown & Restructuring Costs	0	0.01	-	0.16
Loss (Gain) From Sale of Investments	-11.08	-7.59	-1.51	-3.47
Provision & Write-off of Bad Debts	44.35	12.31	18.35	13.38
Other Operating Activities	0.96	-0.23	-0.71	0.96
Change in Accounts Receivable	167.97	-181.82	-73.52	-83.31
Change in Inventory	-43.54	-29.92	24.46	72.64
Change in Accounts Payable	61.62	-86.65	-35.14	-37.69
Change in Other Net Operating Assets	1.98	5.27	20.32	28.53
Operating Cash Flow	188.27	-251.31	23.81	77.94
Operating Cash Flow Growth	-	-	-69.45%	7756.05%
Capital Expenditures	-4.4	-5.26	-3.85	-5.83
Sale of Property, Plant & Equipment	0.03	0.01	0.04	0.08
Investment in Securities	191.15	-563.87	2.29	5.02
Investing Cash Flow	186.77	-569.12	-1.51	-0.74
Short-Term Debt Issued	40	140	-	-
Total Debt Issued	40	140	-	-
Short-Term Debt Repaid	-140	-40	-	-100
Long-Term Debt Repaid	-5.48	-6.45	-7.97	-7.71
Total Debt Repaid	-145.48	-46.45	-7.97	-107.71
Net Debt Issued (Repaid)	-105.48	93.55	-7.97	-107.71
Issuance of Common Stock	0.9	654.92	-	-
Common Dividends Paid	-8.05	-0.62	-	-2.96
Other Financing Activities	-	-32.25	-1.62	5.46
Financing Cash Flow	-112.63	715.61	-9.59	-105.2
Net Cash Flow	262.41	-104.83	12.71	-28
Free Cash Flow	183.87	-256.57	19.96	72.11
Free Cash Flow Growth	-	-	-72.32%	-
Free Cash Flow Margin	55.83%	-73.30%	4.23%	12.59%
Free Cash Flow Per Share	2.34	-3.95	0.34	1.22
Cash Income Tax Paid	6.29	11.01	15.29	26.25
Levered Free Cash Flow	206.2	-262.66	-10.67	30.57
Unlevered Free Cash Flow	207.2	-261.98	-10.3	31.27
Change in Working Capital	175.19	-294.42	-65.8	-18.99

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