Shenyang Cuihua Gold and Silver Jewelry Co., Ltd. (SHE:002731)
China · Delayed Price · Currency is CNY 1.960
-0.010 (-0.51%)
Aug 3, 2026, 3:06 PM CST
SHE:002731 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 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Net Income | 273.84 | 216.69 | 172.72 | 47.09 | 34.09 | 28.81 |
Depreciation & Amortization | 76.85 | 76.85 | 38.66 | 41.78 | 36.18 | 18.73 |
Other Amortization | 7.94 | 7.94 | 8.27 | 11.01 | 13.88 | 15.95 |
Loss (Gain) From Sale of Assets | -2.15 | -2.15 | -0.31 | -8.18 | -0.1 | - |
Asset Writedown & Restructuring Costs | 84.75 | 84.75 | 71.38 | - | - | - |
Loss (Gain) From Sale of Investments | -203.82 | -203.82 | -213.2 | 0.27 | 3.55 | 12.2 |
Provision & Write-off of Bad Debts | -0.41 | -0.41 | -11.78 | 0.03 | -9.53 | 14.87 |
Other Operating Activities | -27.2 | 94.77 | 173.11 | 70.06 | 69.9 | 76.9 |
Change in Accounts Receivable | 38.26 | 38.26 | -140.32 | 79.62 | 54.62 | 52.59 |
Change in Inventory | -472.05 | -472.05 | -657.41 | -108.2 | 103.73 | -159.01 |
Change in Accounts Payable | 132.75 | 132.75 | 745.11 | -187.1 | -192.86 | 74.69 |
Change in Other Net Operating Assets | 26.93 | 26.93 | 12.07 | - | - | - |
Operating Cash Flow | -15.95 | 48.87 | 200.75 | -55.38 | 112.2 | 136.99 |
Operating Cash Flow Growth | - | -75.66% | - | - | -18.10% | - |
Investing Activities
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Capital Expenditures | -66.82 | -83.36 | -126.87 | -1.3 | -3.85 | -6.56 |
Sale of Property, Plant & Equipment | 0 | 0.2 | 6.62 | 12.68 | 0.19 | - |
Cash Acquisitions | - | - | -577.4 | - | - | - |
Investment in Securities | 9.04 | 0.08 | -7.71 | - | 2.64 | -15.55 |
Other Investing Activities | -38.15 | -0.57 | 34.24 | - | - | - |
Investing Cash Flow | -95.92 | -83.65 | -671.13 | 11.38 | -1.02 | -22.1 |
Financing Activities
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Short-Term Debt Issued | - | - | - | - | 1,312 | 1,299 |
Long-Term Debt Issued | - | 1,270 | 1,728 | 1,323 | - | - |
Total Debt Issued | 2,064 | 1,270 | 1,728 | 1,323 | 1,312 | 1,299 |
Short-Term Debt Repaid | - | - | - | - | -1,365 | -1,135 |
Long-Term Debt Repaid | - | -1,201 | -1,310 | -1,228 | -22.83 | -21.83 |
Total Debt Repaid | -1,425 | -1,201 | -1,310 | -1,228 | -1,388 | -1,157 |
Net Debt Issued (Repaid) | 638.59 | 68.88 | 417.67 | 95.16 | -75.49 | 141.87 |
Issuance of Common Stock | 16.4 | - | - | - | - | - |
Common Dividends Paid | -130.92 | -109.1 | -74.11 | -64.14 | -69.04 | -68.94 |
Other Financing Activities | -338.71 | 42.91 | 154.04 | 28.05 | 38.65 | -381.77 |
Financing Cash Flow | 185.36 | 2.69 | 497.6 | 59.07 | -105.88 | -308.84 |
Net Cash Flow
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Foreign Exchange Rate Adjustments | -0 | 0.15 | -0.15 | - | - | - |
Net Cash Flow | 73.49 | -31.94 | 27.08 | 15.08 | 5.3 | -193.95 |
Free Cash Flow
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Free Cash Flow | -82.77 | -34.49 | 73.88 | -56.68 | 108.35 | 130.43 |
Free Cash Flow Growth | - | - | - | - | -16.93% | - |
Free Cash Flow Margin | -1.84% | -0.78% | 1.62% | -1.35% | 2.94% | 6.18% |
Free Cash Flow Per Share | -0.32 | -0.14 | 0.29 | -0.22 | 0.42 | 0.50 |
Levered Free Cash Flow | -257.07 | -142.68 | 228.67 | -96.07 | -9.04 | -43.18 |
Unlevered Free Cash Flow | -195.01 | -80.89 | 275.37 | -51.61 | 36.76 | 12.44 |
Additional Metrics
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Cash Income Tax Paid | 77.27 | 39.15 | 31.81 | 46.29 | 49.7 | 40.01 |
Change in Working Capital | -225.74 | -225.74 | -38.09 | -217.42 | -35.77 | -30.47 |