Bescient Technologies Co., Ltd. (SHA:688671)
China · Delayed Price · Currency is CNY 25.36
-0.93 (-3.54%)
At close: Sep 28, 2026
Bescient Technologies 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 | -92.07 | -85.43 | -38.55 | 23.37 | 58.37 | 71.65 |
Depreciation & Amortization | 21.09 | 20.63 | 16.01 | 14.15 | 13.78 | 12.87 |
Other Amortization | 2.25 | 2.29 | 1.37 | 1.12 | 0.87 | 1.31 |
Loss (Gain) From Sale of Assets | -0.07 | -0.89 | 0.01 | -0.03 | 0.45 | 0.06 |
Asset Writedown & Restructuring Costs | 1.72 | 1.72 | 0 | 0.01 | - | 0.16 |
Loss (Gain) From Sale of Investments | -5.57 | -6.68 | -11.08 | -7.59 | -1.51 | -3.47 |
Provision & Write-off of Bad Debts | 44.32 | 31.95 | 38.85 | 12.31 | 18.35 | 13.38 |
Other Operating Activities | 9.21 | 11.81 | 6.46 | -0.23 | -0.71 | 0.96 |
Change in Accounts Receivable | -21.15 | -32.44 | 167.97 | -181.82 | -73.52 | -83.31 |
Change in Inventory | 42.49 | 26.7 | -43.54 | -29.92 | 24.46 | 72.64 |
Change in Accounts Payable | 15.67 | 6.01 | 61.62 | -86.65 | -35.14 | -37.69 |
Change in Other Net Operating Assets | 0.1 | 0.98 | 1.98 | 5.27 | 20.32 | 28.53 |
Operating Cash Flow | -3.3 | -43.84 | 188.27 | -251.31 | 23.81 | 77.94 |
Operating Cash Flow Growth | - | - | - | - | -69.45% | 7756.05% |
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 | -1.6 | -1.71 | -4.4 | -5.26 | -3.85 | -5.83 |
Sale of Property, Plant & Equipment | 0.08 | 0.04 | 0.03 | 0.01 | 0.04 | 0.08 |
Divestitures | - | 0.19 | - | - | - | - |
Investment in Securities | 100.92 | 13.01 | 191.15 | -563.87 | 2.29 | 5.02 |
Investing Cash Flow | 99.4 | 11.53 | 186.77 | -569.12 | -1.51 | -0.74 |
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 | - | - | 40 | 140 | - | - |
Total Debt Issued | - | - | 40 | 140 | - | - |
Short-Term Debt Repaid | - | - | -140 | -40 | - | -100 |
Long-Term Debt Repaid | - | -9.08 | -5.48 | -6.45 | -7.97 | -7.71 |
Lease Payments | -9.38 | -9.08 | -5.48 | -6.45 | -7.97 | -7.71 |
Total Debt Repaid | -9.38 | -9.08 | -145.48 | -46.45 | -7.97 | -107.71 |
Net Debt Issued (Repaid) | -9.38 | -9.08 | -105.48 | 93.55 | -7.97 | -107.71 |
Issuance of Common Stock | 6.75 | - | - | 654.92 | - | - |
Common Dividends Paid | -0.04 | -0.04 | -8.05 | -0.62 | - | -2.96 |
Other Financing Activities | 2 | 2 | 0.9 | -32.25 | -1.62 | 5.46 |
Financing Cash Flow | -0.66 | -7.12 | -112.63 | 715.61 | -9.59 | -105.2 |
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 |
Net Cash Flow | 95.43 | -39.43 | 262.41 | -104.83 | 12.71 | -28 |
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 | -4.9 | -45.55 | 183.87 | -256.57 | 19.96 | 72.11 |
Free Cash Flow Growth | - | - | - | - | -72.32% | - |
Free Cash Flow Margin | -1.54% | -13.96% | 55.83% | -73.30% | 4.23% | 12.59% |
Free Cash Flow Per Share | -0.06 | -0.58 | 2.34 | -3.95 | 0.34 | 1.22 |
Levered Free Cash Flow | 51.58 | 3.69 | 206.63 | -262.66 | -10.67 | 30.57 |
Unlevered Free Cash Flow | 51.93 | 4.15 | 207.63 | -261.98 | -10.3 | 31.27 |
Free Cash Flow After Leases | -14.28 | -54.64 | 178.39 | -263.02 | 12 | 64.4 |
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 | 9.28 | 15.94 | 6.29 | 11.01 | 15.29 | 26.25 |
Change in Working Capital | 15.81 | -19.25 | 175.19 | -294.42 | -65.8 | -18.99 |