Guangdong Tecsun Science & Technology Co.,Ltd. (SHE:002908)

SHE:002908 Cash Flow Statement

Financials in millions CNY. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	-7.22	8.94	20.38	73.12	113.77	91.55
Depreciation & Amortization	14.93	14.93	18.3	19.27	23.58	20.73
Other Amortization	4.73	4.73	0.91	2.31	1.44	1.55
Loss (Gain) From Sale of Assets	0.02	0.02	-0.02	-0.1	-0.22	-1.25
Asset Writedown & Restructuring Costs	8.99	8.99	9.77	2.13	3.93	0.91
Loss (Gain) From Sale of Investments	-3.37	-3.37	-4.6	-1.66	-0.52	-0.55
Provision & Write-off of Bad Debts	1.47	1.47	13.49	10.23	12.4	-7.3
Other Operating Activities	85.79	4.43	15.94	25.89	20.43	13.16
Change in Accounts Receivable	71.65	71.65	35.79	25.79	-65.79	-175.99
Change in Inventory	12.57	12.57	18.41	10.32	-11.39	-48.19
Change in Accounts Payable	-52.56	-52.56	2.46	19.73	-18.98	93.43
Change in Other Net Operating Assets	-1.39	-1.39	0.01	4.59	0.47	-0.56
Operating Cash Flow	130.84	65.64	130.82	185.24	75.7	-12.95
Operating Cash Flow Growth	15.64%	-49.83%	-29.38%	144.71%	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-64.97	-68.51	-53.96	-34	-12.99	-8.14
Sale of Property, Plant & Equipment	0.05	0.03	0.03	0.25	0.1	0.51
Cash Acquisitions	-0.17	-0.17	-5.76	-6.11	-	-8.11
Investment in Securities	-34.85	-30.28	-0.2	1.4	-	4.51
Other Investing Activities	3.27	3.32	4.79	1.72	0.51	0.33
Investing Cash Flow	-96.67	-95.63	-55.09	-36.74	-12.39	-10.89

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Short-Term Debt Issued	-	-	-	-	96.57	-
Long-Term Debt Issued	-	30.11	12.54	68.8	-	157.28
Total Debt Issued	43.56	30.11	12.54	68.8	96.57	157.28
Short-Term Debt Repaid	-	-	-	-	-177.26	-
Long-Term Debt Repaid	-	-11.13	-27.98	-70.72	-11.28	-125.75
Total Debt Repaid	-11.87	-11.13	-27.98	-70.72	-188.55	-125.75
Net Debt Issued (Repaid)	31.69	18.98	-15.44	-1.93	-91.98	31.53
Issuance of Common Stock	7.73	7.73	-	0.17	205.03	3.07
Repurchase of Common Stock	-	-	-29.3	-2.8	-20.8	-0.52
Common Dividends Paid	-25.5	-21.8	-21.43	-31.08	-23.5	-22.62
Other Financing Activities	2.53	-	-44.3	1.14	-3.06	-3.41
Financing Cash Flow	16.45	4.91	-110.48	-34.5	65.69	8.05

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Cash Flow	50.62	-25.08	-34.74	114	129.01	-15.79

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	65.87	-2.88	76.87	151.24	62.71	-21.08
Free Cash Flow Growth	38.05%	-	-49.18%	141.17%	-	-
Free Cash Flow Margin	12.64%	-0.51%	11.69%	17.95%	6.93%	-2.84%
Free Cash Flow Per Share	0.15	-0.01	0.18	0.35	0.15	-0.05
Levered Free Cash Flow	67.44	-6.68	73.93	130.52	38.4	11.19
Unlevered Free Cash Flow	67.54	-6.56	74.35	130.98	39.52	13.16

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	30.33	33.96	27.74	46.19	65.54	46.5
Change in Working Capital	25.49	25.49	56.65	54.05	-99.1	-131.75

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 1, 2026

Data Sources Report a data error