FS Development Investment Holdings (SHE:300071)
China · Delayed Price · Currency is CNY 3.510
-0.210 (-5.65%)
At close: Oct 30, 2026
SHE:300071 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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | -86.9 | -121.61 | -130.52 | -21.45 | 29.22 | 229.52 |
Depreciation & Amortization | 11.33 | 11.55 | 12.54 | 14.56 | 14.21 | 12.57 |
Other Amortization | 0.79 | 0.57 | 0.26 | 15.97 | 0.62 | 1.21 |
Loss (Gain) From Sale of Assets | 1.64 | 1.64 | -0.09 | 0 | -32.34 | - |
Asset Writedown & Restructuring Costs | 24.3 | 24.3 | 3.75 | -0.01 | 0.04 | 23.85 |
Loss (Gain) From Sale of Investments | -3.52 | -3.52 | -2.02 | -0.02 | 2.14 | -632.63 |
Provision & Write-off of Bad Debts | 57.4 | 57.4 | 81.7 | -1.89 | -5 | 1.61 |
Other Operating Activities | -38.57 | 16.46 | 39.45 | -7.9 | 3.3 | 106.19 |
Change in Accounts Receivable | 292.19 | 292.19 | -4.7 | -17.24 | -92.88 | -84.11 |
Change in Inventory | -0.25 | -0.25 | 0.03 | -0.33 | -0.03 | 0.13 |
Change in Accounts Payable | -204.52 | -204.52 | -58.93 | -14.9 | 192.76 | 393.05 |
Change in Other Net Operating Assets | 3.61 | 3.61 | -18.52 | 40 | 38.22 | - |
Operating Cash Flow | 36.65 | 56.97 | -107.02 | 3.22 | 144.46 | 38.87 |
Operating Cash Flow Growth | -42.18% | - | - | -97.77% | 271.69% | -23.04% |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -0.06 | -1.15 | -0.99 | -13.57 | -8.66 | -1.36 |
Sale of Property, Plant & Equipment | 0.13 | 0.49 | 0.01 | 0 | 0.34 | 0.06 |
Divestitures | - | - | - | - | - | 2.78 |
Investment in Securities | - | - | -2 | -3.88 | -8.5 | - |
Other Investing Activities | - | - | - | 2.17 | - | - |
Investing Cash Flow | 0.07 | -0.66 | -2.99 | -15.26 | -16.82 | 1.49 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Long-Term Debt Issued | - | 305.82 | 419.67 | 27 | - | - |
Long-Term Debt Repaid | - | -384.52 | -343.63 | -28.71 | -112.25 | -42.51 |
Lease Payments | -4.26 | -4.26 | -5.28 | -9.04 | -10.3 | -11.65 |
Net Debt Issued (Repaid) | -102.03 | -78.7 | 76.04 | -1.71 | -112.25 | -42.51 |
Issuance of Common Stock | - | - | 19.87 | 32.45 | 2.58 | - |
Common Dividends Paid | -10.3 | -16.08 | -4.74 | -3.01 | -3.14 | -7.92 |
Other Financing Activities | 30.24 | 77.93 | 9.87 | 2.4 | -0.16 | -4.34 |
Financing Cash Flow | -82.09 | -16.85 | 101.04 | 30.12 | -112.96 | -54.78 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Cash Flow | -45.37 | 39.45 | -8.97 | 18.08 | 14.68 | -14.42 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | 36.59 | 55.82 | -108.02 | -10.35 | 135.8 | 37.51 |
Free Cash Flow Growth | -41.41% | - | - | - | 262.06% | -23.97% |
Free Cash Flow Margin | 6.03% | 5.48% | -8.85% | -0.75% | 11.19% | 3.62% |
Free Cash Flow Per Share | 0.04 | 0.06 | -0.12 | -0.01 | 0.14 | 0.04 |
Levered Free Cash Flow | 81.98 | 99.61 | -44.46 | -14.65 | 67.13 | -295.04 |
Unlevered Free Cash Flow | 83.88 | 111.32 | -39.6 | -12.18 | 69.97 | -228.66 |
Free Cash Flow After Leases | 32.32 | 51.55 | -113.29 | -19.38 | 125.5 | 25.86 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Income Tax Paid | 36.11 | 35.06 | 33.91 | 17.59 | 20.93 | 22.99 |
Change in Working Capital | 70.17 | 70.17 | -112.09 | 3.95 | 132.26 | 296.54 |