Ocean's King Lighting Science & Technology Co., Ltd. (SHE:002724)
China · Delayed Price · Currency is CNY 6.66
+0.27 (4.23%)
Aug 25, 2026, 12:14 PM CST
SHE:002724 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 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | 44.1 | 110.06 | -146.7 | 43.67 | 139.06 | 392.33 |
Depreciation & Amortization | 49.6 | 51.82 | 56.1 | 49.49 | 42.33 | 39.7 |
Other Amortization | 1.95 | 1.95 | 1.21 | 1.04 | 0.29 | 0.11 |
Loss (Gain) From Sale of Assets | -0 | 0 | 0.18 | 0.14 | -0.04 | 0.74 |
Asset Writedown & Restructuring Costs | -34.08 | -38.72 | 63.58 | 51.49 | 1.2 | 36.24 |
Loss (Gain) From Sale of Investments | -1.5 | -1.15 | -4 | -41.61 | -105.24 | -28.22 |
Provision & Write-off of Bad Debts | -1.04 | -1.04 | 373.88 | 104.26 | 64.2 | - |
Other Operating Activities | -18.63 | -18.03 | -188.41 | -33.14 | 3.63 | 32.7 |
Change in Accounts Receivable | -9.59 | 103.41 | 131.24 | -36.48 | -341.99 | -396.42 |
Change in Inventory | -2.21 | 3.47 | 3.71 | 29.57 | 111.9 | 34.45 |
Change in Accounts Payable | 100.58 | -33.91 | 71.78 | -22.41 | 90.02 | 108.63 |
Change in Other Net Operating Assets | 19.35 | 21.13 | 4.76 | - | - | - |
Operating Cash Flow | 163.38 | 197.72 | 355.98 | 142.27 | -9.36 | 214.16 |
Operating Cash Flow Growth | -38.36% | -44.46% | 150.21% | - | - | -28.42% |
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 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -37.88 | -35.14 | -14.25 | -5.89 | -28.65 | -59.33 |
Sale of Property, Plant & Equipment | 0.17 | 0.15 | 0.38 | 0.47 | 0.51 | 0.03 |
Investment in Securities | -34.09 | -195 | -125.82 | -190.71 | 135.82 | -433.82 |
Other Investing Activities | 19.16 | 10.6 | 36.61 | 36.81 | 21.09 | 22.36 |
Investing Cash Flow | -52.65 | -219.38 | -103.07 | -159.32 | 128.77 | -470.76 |
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 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | 10 | 91.08 | 83.69 | 20 | 10.27 |
Total Debt Issued | - | 10 | 91.08 | 83.69 | 20 | 10.27 |
Short-Term Debt Repaid | - | -38.81 | -107.34 | -43.82 | -8 | -20 |
Long-Term Debt Repaid | - | -13.23 | -14.02 | -9.57 | -1.69 | -1.84 |
Total Debt Repaid | -13.07 | -52.04 | -121.36 | -53.38 | -9.69 | -21.84 |
Net Debt Issued (Repaid) | -13.07 | -42.04 | -30.28 | 30.31 | 10.31 | -11.57 |
Issuance of Common Stock | 26.65 | 29.66 | 14.34 | - | - | - |
Repurchase of Common Stock | - | - | -89.94 | - | - | - |
Common Dividends Paid | -77.91 | -39.77 | -31.98 | -54.94 | -155.97 | -120 |
Other Financing Activities | -52.27 | 23.38 | 15.88 | 43.26 | 13.09 | 48.03 |
Financing Cash Flow | -116.59 | -28.76 | -121.97 | 18.64 | -132.57 | -83.54 |
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 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | -4.31 | -1.73 | 0.39 | 2.08 | 5.39 | -1.77 |
Net Cash Flow | -10.17 | -52.16 | 131.33 | 3.67 | -7.76 | -341.91 |
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 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | 125.5 | 162.58 | 341.73 | 136.39 | -38.01 | 154.84 |
Free Cash Flow Growth | -49.87% | -52.43% | 150.56% | - | - | -46.23% |
Free Cash Flow Margin | 7.49% | 9.44% | 19.94% | 8.02% | -2.19% | 7.33% |
Free Cash Flow Per Share | 0.16 | 0.21 | 0.44 | 0.18 | -0.05 | 0.20 |
Levered Free Cash Flow | 140.61 | 168.02 | 444.42 | 162.05 | -47.02 | 23.53 |
Unlevered Free Cash Flow | 141.33 | 168.74 | 445.53 | 162.74 | -46.6 | 23.98 |
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 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Interest Paid | - | - | - | - | 0.7 | 0.79 |
Cash Income Tax Paid | 166.3 | 153.61 | 130.69 | 152.76 | 149.93 | 165.24 |
Change in Working Capital | 122.97 | 92.81 | 200.13 | -33.06 | -154.79 | -259.42 |