Lisheng Sports (Shanghai) Co.,Ltd (SHE:002858)
China · Delayed Price · Currency is CNY 11.10
-0.54 (-4.64%)
Sep 15, 2026, 3:04 PM CST
SHE:002858 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 | 11 | -6.65 | -38.86 | -192.92 | -77.46 | 3.18 |
Depreciation & Amortization | 37.56 | 29.78 | 39.44 | 35.76 | 33.79 | 25.24 |
Other Amortization | 16.59 | 13.78 | 13.5 | 8.84 | 7.6 | 4.25 |
Loss (Gain) From Sale of Assets | -0.51 | -3.48 | -1.57 | -1.98 | -0.04 | -0.03 |
Asset Writedown & Restructuring Costs | 0.09 | 0.36 | 17.49 | 2.47 | 16.17 | 0.23 |
Loss (Gain) From Sale of Investments | 5.4 | 6.38 | 25.16 | 150.55 | -5.1 | -4.86 |
Provision & Write-off of Bad Debts | 1.97 | 2.69 | -0.05 | 1.92 | - | 3.08 |
Other Operating Activities | 22.18 | 39.92 | 11.06 | 43.47 | 17.15 | 21.36 |
Change in Accounts Receivable | -38.84 | 15.79 | 17.29 | -38.18 | -10.97 | 20.15 |
Change in Inventory | 15.94 | 0.47 | 8.16 | 3.67 | -18.01 | -8.22 |
Change in Accounts Payable | 11.94 | 7.32 | 10.81 | -19.46 | 38.32 | 0.67 |
Change in Other Net Operating Assets | 3.57 | 3.57 | - | 12.02 | 26.14 | 7.93 |
Operating Cash Flow | 83.41 | 106.08 | 105.27 | 8.3 | 26.49 | 73.75 |
Operating Cash Flow Growth | 97.58% | 0.77% | 1168.76% | -68.69% | -64.07% | 2.53% |
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 | -47.03 | -41.22 | -42.89 | -171.35 | -33.65 | -53.27 |
Sale of Property, Plant & Equipment | 4.37 | 4.42 | 3.71 | 5.54 | 0.72 | 0.78 |
Cash Acquisitions | 0.18 | - | -3.3 | 0.36 | -0.6 | - |
Investment in Securities | -17.04 | -35.69 | 84.37 | -18.98 | -122.76 | -233.72 |
Other Investing Activities | -4.77 | 4 | 15 | - | 4.2 | - |
Investing Cash Flow | -64.29 | -68.49 | 56.89 | -184.43 | -152.09 | -287.64 |
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 | - | - | 6 | 321.16 | 168.44 | 93.65 |
Long-Term Debt Issued | - | 236.25 | 295.15 | - | - | - |
Total Debt Issued | 139.82 | 236.25 | 301.15 | 321.16 | 168.44 | 93.65 |
Short-Term Debt Repaid | - | -32.81 | -1.5 | -208.49 | -127 | -79.53 |
Long-Term Debt Repaid | - | -274.33 | -303.09 | -8.69 | -15.96 | -9.87 |
Lease Payments | -8.98 | -12.12 | -7.85 | -8.69 | -15.96 | -9.87 |
Total Debt Repaid | -259 | -307.15 | -304.59 | -217.19 | -142.97 | -89.39 |
Net Debt Issued (Repaid) | -119.18 | -70.9 | -3.44 | 103.98 | 25.47 | 4.26 |
Issuance of Common Stock | 338.12 | 13.53 | - | 54.54 | 35.44 | 390.5 |
Repurchase of Common Stock | -1.77 | -23.86 | -20.01 | - | - | -14.89 |
Common Dividends Paid | -3.07 | -4.62 | -6.35 | -5.61 | -5.55 | -1.99 |
Dividends Paid | -3.07 | -4.62 | -6.35 | -5.61 | -5.55 | -1.99 |
Other Financing Activities | 30.86 | 4.02 | -28.21 | -8.21 | -9.07 | -11.81 |
Financing Cash Flow | 244.96 | -81.82 | -58.01 | 144.69 | 46.29 | 366.07 |
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 | -8 | 4.49 | 0.25 | 1.97 | 5.72 | -7.43 |
Net Cash Flow | 256.08 | -39.73 | 104.4 | -29.47 | -73.58 | 144.74 |
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 | 36.38 | 64.86 | 62.38 | -163.05 | -7.16 | 20.47 |
Free Cash Flow Growth | - | 3.98% | - | - | - | -56.42% |
Free Cash Flow Margin | 7.46% | 13.05% | 14.15% | -40.24% | -2.77% | 7.29% |
Free Cash Flow Per Share | 0.22 | 0.40 | 0.38 | -1.01 | -0.05 | 0.15 |
Levered Free Cash Flow | 83.45 | 50.37 | 33.72 | -173.51 | -123.45 | 133.54 |
Unlevered Free Cash Flow | 85.13 | 54.07 | 37.82 | -169.32 | -118.93 | 135.56 |
Free Cash Flow After Leases | 27.39 | 52.74 | 54.53 | -171.74 | -23.12 | 10.61 |
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 Income Tax Paid | 10.94 | 7.75 | 7.52 | 3.42 | 5.11 | 4.45 |
Change in Working Capital | -10.87 | 23.3 | 39.1 | -39.82 | 34.38 | 21.27 |