HeNan Splendor Science & Technology Co., Ltd. (SHE:002296)
China · Delayed Price · Currency is CNY 8.45
-0.18 (-2.09%)
Nov 13, 2026, 3:04 PM CST
SHE:002296 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | 179.71 | 187.11 | 274.54 | 164.4 | 104 | 120.13 |
Depreciation & Amortization | 45.14 | 45.14 | 48.09 | 56.47 | 51.55 | 25.32 |
Other Amortization | 1.81 | 1.81 | - | - | - | 7.41 |
Loss (Gain) From Sale of Assets | 2.61 | 2.61 | 0.01 | -55.22 | -6.14 | - |
Asset Writedown & Restructuring Costs | 3.87 | 3.87 | 0 | 0.01 | 0.05 | 19.79 |
Loss (Gain) From Sale of Investments | -19.8 | -19.8 | -19.06 | -15.59 | -14.7 | 29.94 |
Provision & Write-off of Bad Debts | 127.92 | 128.1 | 82.67 | 12.67 | 17.55 | 10.18 |
Other Operating Activities | 51.8 | -0.41 | -10.42 | -4.95 | -2.29 | -2.73 |
Change in Accounts Receivable | -101.48 | -101.48 | -647.54 | 65.25 | -41.9 | -29.53 |
Change in Inventory | 121.32 | 121.32 | 52.39 | -92.21 | -74.36 | -54.98 |
Change in Accounts Payable | -216.04 | -216.04 | 318.67 | 26.1 | 16.94 | 116.71 |
Change in Other Net Operating Assets | 3.11 | 3.11 | 40.18 | 37.75 | 63.23 | 26.01 |
Operating Cash Flow | 213.03 | 168.39 | 150.39 | 173.37 | 117.51 | 260.56 |
Operating Cash Flow Growth | 73.36% | 11.97% | -13.26% | 47.53% | -54.90% | 76.58% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -16.47 | -13.65 | -5.76 | -8.29 | -37.35 | -67.25 |
Sale of Property, Plant & Equipment | 0.02 | 0.05 | 0.05 | 0.14 | 6.79 | - |
Investment in Securities | -214.53 | -48.8 | -162.8 | -165.67 | -32.85 | -232.37 |
Other Investing Activities | 27.76 | 28.48 | 8.03 | 14.27 | 31.33 | 3.62 |
Investing Cash Flow | -203.22 | -33.92 | -160.48 | -159.55 | -32.07 | -296 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | - | - | - | - | 3 |
Total Debt Issued | 3 | - | - | - | - | 3 |
Short-Term Debt Repaid | - | - | - | - | -3 | -3 |
Long-Term Debt Repaid | - | -1.36 | -1.13 | - | - | - |
Lease Payments | -1.36 | -1.36 | -1.13 | - | - | - |
Total Debt Repaid | -1.36 | -1.36 | -1.13 | - | -3 | -3 |
Net Debt Issued (Repaid) | 1.64 | -1.36 | -1.13 | - | -3 | - |
Issuance of Common Stock | - | - | 46.39 | - | 18.19 | - |
Repurchase of Common Stock | - | - | - | -0.1 | -36.96 | -164.9 |
Common Dividends Paid | -50.67 | -77.92 | -38.96 | -0.09 | - | -0.2 |
Other Financing Activities | 0.19 | 0.5 | - | - | -0.05 | - |
Financing Cash Flow | -48.84 | -78.77 | 6.31 | -0.19 | -21.82 | -165.1 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Cash Flow | -39.03 | 55.7 | -3.78 | 13.63 | 63.63 | -200.53 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | 196.56 | 154.74 | 144.62 | 165.08 | 80.17 | 193.32 |
Free Cash Flow Growth | 78.21% | 7.00% | -12.39% | 105.92% | -58.53% | 402.44% |
Free Cash Flow Margin | 22.90% | 17.61% | 11.37% | 22.30% | 12.30% | 26.22% |
Free Cash Flow Per Share | 0.50 | 0.40 | 0.37 | 0.44 | 0.22 | 0.53 |
Levered Free Cash Flow | -73.79 | 117.59 | 39.79 | 90.42 | 37.41 | 118.45 |
Unlevered Free Cash Flow | -73.77 | 117.61 | 39.83 | 90.42 | 37.44 | 118.54 |
Free Cash Flow After Leases | 195.2 | 153.38 | 143.5 | 165.08 | 80.17 | 193.32 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Interest Paid | - | - | - | - | 0.05 | - |
Cash Income Tax Paid | 64.51 | 108.5 | 73.7 | 63.2 | 40.53 | 56.1 |
Change in Working Capital | -180.05 | -180.05 | -225.44 | 15.59 | -32.5 | 50.53 |