Create Technology & Science Co.,Ltd. (SHE:000551)

SHE:000551 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	Jan 1, 2023	Dec 31, 2021
Net Income	339.69	294.96	250.63	155.3	163.93	109.26
Depreciation & Amortization	111.4	111.4	116.99	114.73	114.65	102.72
Other Amortization	3.51	3.51	0.98	1.28	3.35	3.35
Loss (Gain) From Sale of Assets	1.63	1.63	-7.38	-0.69	0.52	0.23
Asset Writedown & Restructuring Costs	6.7	6.7	20.85	21.27	0.45	0.17
Loss (Gain) From Sale of Investments	-21.98	-21.98	-43.52	-29.96	-30.12	-20.62
Stock-Based Compensation	1.47	1.47	3.17	4.76	4.85	-
Provision & Write-off of Bad Debts	6.32	6.32	20.7	18.93	25.67	24.47
Other Operating Activities	217.19	168.91	181.78	157.79	126.37	167.59
Change in Accounts Receivable	-145.43	-145.43	184.88	-189.73	-196.66	-124.08
Change in Inventory	143.81	143.81	-26.42	-12.57	-215.92	-268.31
Change in Accounts Payable	53.99	53.99	-223.98	-8.1	441.17	289.41
Operating Cash Flow	714.73	621.73	464.28	219.21	428.58	269.28
Operating Cash Flow Growth	55.53%	33.91%	111.80%	-48.85%	59.16%	30.65%

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	Jan 1, 2023	Dec 31, 2021
Capital Expenditures	-168.44	-183.25	-111.5	-76.13	-61.8	-113.66
Sale of Property, Plant & Equipment	38.31	0.72	17.48	2.2	1.47	0.28
Cash Acquisitions	-	-	-	-	-31.06	-63.66
Divestitures	-	-	-	-	16.05	-
Investment in Securities	1.96	2.36	30.42	-26.12	-69.61	9.76
Other Investing Activities	-17.99	-12.42	7.95	-128.62	26.66	11.15
Investing Cash Flow	-146.17	-192.59	-55.66	-228.67	-118.3	-156.13

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	Jan 1, 2023	Dec 31, 2021
Long-Term Debt Issued	-	284.55	470	882.4	860.9	641
Total Debt Issued	275.65	284.55	470	882.4	860.9	641
Long-Term Debt Repaid	-	-390.9	-661.83	-878.74	-818.59	-618.3
Total Debt Repaid	-388.4	-390.9	-661.83	-878.74	-818.59	-618.3
Net Debt Issued (Repaid)	-112.74	-106.34	-191.83	3.66	42.31	22.7
Issuance of Common Stock	-	-	-	-	20.65	-
Repurchase of Common Stock	-	-	-0.21	-	-	-
Common Dividends Paid	-47.81	-48.05	-46.09	-49.71	-24.66	-65.14
Other Financing Activities	-66.3	-78.38	-77.9	-66.23	-73.35	-54.12
Financing Cash Flow	-226.85	-232.77	-316.03	-112.28	-35.03	-96.56

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	Jan 1, 2023	Dec 31, 2021
Foreign Exchange Rate Adjustments	-16.24	1.7	4.49	7.56	24.1	-11.39
Net Cash Flow	325.47	198.07	97.09	-114.17	299.35	5.2

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	Jan 1, 2023	Dec 31, 2021
Free Cash Flow	546.29	438.48	352.78	143.09	366.78	155.62
Free Cash Flow Growth	67.15%	24.29%	146.55%	-60.99%	135.69%	92.54%
Free Cash Flow Margin	12.83%	10.39%	8.42%	3.31%	8.77%	4.21%
Free Cash Flow Per Share	1.13	0.91	0.73	0.29	0.76	0.32
Levered Free Cash Flow	443.53	327.47	310.69	-0.61	224.78	58.53
Unlevered Free Cash Flow	450.92	335.26	322.31	13.27	240.59	74.12

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	Jan 1, 2023	Dec 31, 2021
Cash Income Tax Paid	156.09	143.45	136.91	145.67	116.18	106.78
Change in Working Capital	48.81	48.81	-79.93	-224.2	18.91	-117.89

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:

Jul 30, 2026

Data Sources Report a data error