Shanghai InnoStar Bio-tech Co., Ltd. (SHA:688710)

SHA:688710 Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	147.78	194.45	135.41	94.69
Depreciation & Amortization	76.77	74.16	69.75	49.57
Other Amortization	9.36	6.79	6.46	6.12
Loss (Gain) From Sale of Assets	0	0	-0.21	-
Asset Writedown & Restructuring Costs	-	-	22.55	7.2
Provision & Write-off of Bad Debts	4.33	1.47	3.34	2.96
Other Operating Activities	40.71	27.5	13.42	10.99
Change in Accounts Receivable	23.44	-49.24	-61.37	-51.82
Change in Inventory	138.59	-49.35	-112.78	-190.18
Change in Accounts Payable	-549.22	-48.56	195.91	203.77
Change in Other Net Operating Assets	16.38	16.4	23.64	15.74
Operating Cash Flow	-96.6	168.19	278.66	143.53
Operating Cash Flow Growth	-	-39.64%	94.15%	99.22%
Capital Expenditures	-287.55	-234.04	-145.99	-99.2
Sale of Property, Plant & Equipment	-	0.01	0.5	-
Other Investing Activities	-63.66	-16.14	5.93	-
Investing Cash Flow	-351.21	-250.18	-139.55	-99.2
Long-Term Debt Issued	0.5	8	-	-
Short-Term Debt Repaid	-	-	-39	-
Long-Term Debt Repaid	-31.18	-22.46	-	-
Total Debt Repaid	-31.18	-22.46	-39	-
Net Debt Issued (Repaid)	-30.68	-14.46	-39	-
Issuance of Common Stock	627.74	-	570	370.59
Common Dividends Paid	-0.23	-0.02	-32.27	-12.15
Other Financing Activities	-	-	-21.93	37.37
Financing Cash Flow	596.83	-14.47	476.8	395.81
Foreign Exchange Rate Adjustments	0.02	-	-	-
Net Cash Flow	149.04	-96.46	615.91	440.13
Free Cash Flow	-384.15	-65.85	132.67	44.33
Free Cash Flow Growth	-	-	199.32%	8814.66%
Free Cash Flow Margin	-33.65%	-6.34%	15.37%	7.62%
Free Cash Flow Per Share	-3.27	-0.62	1.37	0.60
Cash Income Tax Paid	26.75	43.38	-196,829	9.23
Levered Free Cash Flow	-399.67	-134.49	45.4	23.64
Unlevered Free Cash Flow	-392.37	-126.98	53.78	30.51
Change in Working Capital	-375.54	-136.18	45.2	-25.78

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