Changchun UP Optotech Co.,Ltd. (SHE:002338)
China · Delayed Price · Currency is CNY 38.45
+2.44 (6.78%)
Oct 28, 2026, 2:35 PM CST
Changchun UP Optotech 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 | 135.04 | 80.53 | 66.42 | 86.64 | 81.8 | 46.66 |
Depreciation & Amortization | 51.53 | 51.54 | 51.97 | 48.77 | 35.52 | 29.33 |
Other Amortization | 1.64 | 1.64 | 0.69 | 0.63 | 0.43 | 0.35 |
Loss (Gain) From Sale of Assets | 0.09 | 0.09 | 0.17 | 0.01 | -0.01 | -0.01 |
Loss (Gain) From Sale of Investments | -75.13 | -75.13 | -45.68 | -42.96 | -49.82 | 4.68 |
Provision & Write-off of Bad Debts | 35.12 | 35.12 | 18.05 | 7.23 | 1.04 | -0.3 |
Other Operating Activities | -156.02 | 62.92 | 51.46 | 41.67 | 25.21 | 6.26 |
Change in Accounts Receivable | -164.72 | -164.72 | -194.31 | -36.48 | 24.28 | -25.49 |
Change in Inventory | -1.3 | -1.3 | 61.77 | -0.67 | 55.62 | -43.35 |
Change in Accounts Payable | 216.03 | 216.03 | -21.74 | -0.08 | -97.19 | 28.19 |
Change in Other Net Operating Assets | -3.06 | -3.06 | -6.86 | - | -10.24 | 0.23 |
Operating Cash Flow | 29.65 | 194.07 | -29.91 | 93.37 | 60.38 | 44.28 |
Operating Cash Flow Growth | -20.00% | - | - | 54.63% | 36.37% | -23.69% |
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 | -102.7 | -70.04 | -17.37 | -52.11 | -30.84 | -24.6 |
Sale of Property, Plant & Equipment | -0 | 0 | 0.53 | 0.16 | 0.03 | 0.1 |
Cash Acquisitions | - | - | - | - | -139.86 | - |
Divestitures | 0.03 | 0.03 | - | - | - | - |
Investment in Securities | -3.01 | -125.59 | -32.38 | -17.25 | -18.22 | -18 |
Other Investing Activities | 24.13 | 5.91 | 1.3 | 0.1 | 2.5 | 10.87 |
Investing Cash Flow | -81.55 | -189.68 | -47.91 | -69.1 | -186.4 | -31.63 |
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 |
Long-Term Debt Issued | - | 375 | 155.45 | 172.45 | 144.15 | - |
Long-Term Debt Repaid | - | -209.18 | -141.45 | -74.16 | -5.44 | -3.91 |
Net Debt Issued (Repaid) | 57.63 | 165.82 | 14.01 | 98.29 | 138.72 | -3.91 |
Issuance of Common Stock | - | - | - | 75 | - | - |
Common Dividends Paid | -24.86 | -23.46 | -16.1 | -8.69 | -10.84 | -19.46 |
Other Financing Activities | -9.1 | -9.1 | -8.81 | -8.8 | -1.5 | -1.3 |
Financing Cash Flow | 23.67 | 133.27 | -10.9 | 155.81 | 126.38 | -24.67 |
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 |
Foreign Exchange Rate Adjustments | -0.34 | -0.34 | -0.05 | -0.29 | - | - |
Net Cash Flow | -28.56 | 137.32 | -88.77 | 179.78 | 0.36 | -12.02 |
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 | -73.05 | 124.03 | -47.27 | 41.26 | 29.54 | 19.68 |
Free Cash Flow Growth | - | - | - | 39.66% | 50.11% | -49.12% |
Free Cash Flow Margin | -8.24% | 15.51% | -6.34% | 5.33% | 4.71% | 3.60% |
Free Cash Flow Per Share | -0.31 | 0.52 | -0.20 | 0.17 | 0.12 | 0.08 |
Levered Free Cash Flow | -108.1 | -11.42 | -95.88 | 29.5 | 42.46 | -12.29 |
Unlevered Free Cash Flow | -105.56 | -4.41 | -90.62 | 33.7 | 43.46 | -11.9 |
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 Income Tax Paid | 78.72 | 61.57 | 54.25 | 40.2 | 24.72 | -1.21 |
Change in Working Capital | 37.37 | 37.37 | -173 | -48.61 | -33.78 | -42.69 |