Lians Technology Co., Ltd. (SHE:300051)
China · Delayed Price · Currency is CNY 6.08
-0.31 (-4.85%)
Oct 30, 2026, 3:04 PM CST
Lians Technology 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 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | -116.44 | -131.21 | -110.32 | -39.74 | -32.21 | -24.64 |
Depreciation & Amortization | 162.23 | 163.31 | 120.56 | 23.28 | 16.26 | 16.88 |
Other Amortization | 7.64 | 6.56 | 7.24 | 7.41 | 8.87 | 10.01 |
Loss (Gain) From Sale of Assets | 15.45 | 15.45 | 0 | -0 | -0.05 | -0.03 |
Asset Writedown & Restructuring Costs | -2.34 | -2.34 | -12.17 | 0.05 | 0.05 | 0.13 |
Loss (Gain) From Sale of Investments | -0.24 | -0.24 | -48.36 | 6.51 | -2.45 | 0.85 |
Provision & Write-off of Bad Debts | 1.39 | 1.39 | 2.05 | 2.59 | 1.34 | 1.29 |
Other Operating Activities | -209.97 | -147.79 | -99.48 | 4.3 | 19.49 | 23.48 |
Change in Accounts Receivable | 5.62 | 5.62 | -108.07 | -74.18 | 10.35 | -1.64 |
Change in Inventory | 39.37 | 39.37 | 16.03 | -97.91 | -1.29 | 0.03 |
Change in Accounts Payable | 50.7 | 50.7 | 353.01 | 98.99 | 17.13 | -11.62 |
Operating Cash Flow | -42.18 | 5.25 | 108.73 | -76.6 | 37.4 | 13.84 |
Operating Cash Flow Growth | - | -95.17% | - | - | 170.17% | -28.67% |
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 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -152.32 | -171.73 | -648.17 | -719.66 | -8.11 | -27.36 |
Sale of Property, Plant & Equipment | - | - | 0.01 | 0.06 | 0.12 | 2.66 |
Cash Acquisitions | -1.16 | - | - | - | - | - |
Divestitures | 0.02 | 2.89 | 54.46 | -2.87 | 1.75 | -1.25 |
Investment in Securities | -0.22 | -2.32 | 8.69 | 0.09 | - | -2.2 |
Other Investing Activities | -2.39 | -6.6 | 1.51 | 2.07 | - | 0.1 |
Investing Cash Flow | -156.08 | -177.76 | -583.5 | -720.31 | -6.24 | -28.05 |
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 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | 22.6 | 283.5 | 3 | 28 | 35 |
Long-Term Debt Issued | - | 172.76 | 396.42 | 220.22 | - | 71.45 |
Total Debt Issued | 143.97 | 195.36 | 679.92 | 223.22 | 28 | 106.45 |
Short-Term Debt Repaid | - | -6.1 | -260.08 | -22 | -42 | - |
Long-Term Debt Repaid | - | -95.63 | -278.8 | -25.23 | -25.32 | -107.25 |
Lease Payments | -0.11 | -0.11 | -0.12 | -0.57 | -1.16 | -1.3 |
Total Debt Repaid | -116.44 | -101.73 | -538.88 | -47.23 | -67.32 | -107.25 |
Net Debt Issued (Repaid) | 27.53 | 93.64 | 141.03 | 175.99 | -39.32 | -0.8 |
Issuance of Common Stock | - | 0.69 | 27.18 | - | - | - |
Repurchase of Common Stock | -0.05 | -0.05 | -0.19 | - | - | - |
Common Dividends Paid | -48.56 | -48.41 | -41.99 | -17.92 | -19.44 | -21.43 |
Other Financing Activities | 191.49 | -7.57 | 272.51 | 846.43 | -1.3 | -3.87 |
Financing Cash Flow | 170.41 | 38.3 | 398.55 | 1,004 | -60.06 | -26.09 |
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 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | -0.01 | 0.2 | 0.25 | -0.03 | 0.1 | -0.06 |
Net Cash Flow | -27.85 | -134.01 | -75.97 | 207.55 | -28.79 | -40.35 |
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 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | -194.5 | -166.48 | -539.44 | -796.26 | 29.3 | -13.52 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -80.86% | -42.87% | -107.77% | -352.81% | 16.51% | -7.33% |
Free Cash Flow Per Share | -0.52 | -0.44 | -1.47 | -2.20 | 0.08 | -0.04 |
Levered Free Cash Flow | -211.64 | -678.95 | -983.7 | 398.65 | 18.03 | -109.26 |
Unlevered Free Cash Flow | -198.12 | -647.37 | -947.92 | 415.88 | 30.81 | -95.86 |
Free Cash Flow After Leases | -194.61 | -166.59 | -539.55 | -796.83 | 28.14 | -14.81 |
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 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Income Tax Paid | 6.01 | -3.02 | 13.38 | 13.7 | 10.77 | 11.44 |
Change in Working Capital | 100.1 | 100.1 | 249.2 | -81.02 | 26.11 | -14.13 |