Beijing Easpring Material Technology CO.,LTD. (SHE:300073)
China · Delayed Price · Currency is CNY 37.75
-0.36 (-0.94%)
Sep 10, 2026, 3:04 PM CST
SHE:300073 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 | 841.59 | 632.33 | 471.83 | 1,924 | 2,259 | 1,091 |
Depreciation & Amortization | 459.09 | 432.31 | 392.94 | 268.72 | 165.89 | 130.31 |
Other Amortization | 12.61 | 9.18 | 3.75 | 2.06 | 4.43 | 0.81 |
Loss (Gain) From Sale of Assets | -0.02 | -0.02 | -0.05 | - | -0.05 | 0.03 |
Asset Writedown & Restructuring Costs | -0 | 0.01 | -3.46 | 2.57 | 10.64 | - |
Loss (Gain) From Sale of Investments | 2.44 | -31.76 | -43.74 | 152 | 139.84 | -176.6 |
Provision & Write-off of Bad Debts | 18.12 | -4.49 | 25.91 | 2.89 | -29.85 | -101.94 |
Other Operating Activities | 287.5 | 33.45 | 41.88 | -96.08 | -90.28 | 28.89 |
Change in Accounts Receivable | -3,929 | -2,207 | 1,263 | 2,999 | -5,841 | -2,315 |
Change in Inventory | -3,350 | -1,845 | -411.96 | 2,354 | -1,601 | -915.74 |
Change in Accounts Payable | 6,496 | 4,115 | -113.63 | -6,377 | 6,148 | 3,017 |
Operating Cash Flow | 845.25 | 1,150 | 1,598 | 1,222 | 1,160 | 761.39 |
Operating Cash Flow Growth | -44.67% | -28.06% | 30.74% | 5.32% | 52.42% | 15.19% |
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 | -3,126 | -1,923 | -871.43 | -1,332 | -1,117 | -618.16 |
Sale of Property, Plant & Equipment | 0.03 | 0.03 | 6.83 | 0.34 | 0.22 | 0 |
Cash Acquisitions | -36 | - | - | - | - | - |
Investment in Securities | -647.75 | -886.91 | 35 | 810 | 930.12 | -2,177 |
Other Investing Activities | 5.1 | -23.06 | 32.25 | -125.2 | -82.4 | 86.24 |
Investing Cash Flow | -3,805 | -2,833 | -797.36 | -646.63 | -269.02 | -2,709 |
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 | - | 284.54 | - | - | - | - |
Long-Term Debt Issued | - | - | 84.85 | - | 8.9 | - |
Total Debt Issued | 968.83 | 284.54 | 84.85 | - | 8.9 | - |
Long-Term Debt Repaid | - | -148.84 | -83.96 | -64.99 | -7.21 | -9.39 |
Lease Payments | -63.99 | -63.99 | -53.96 | -26.09 | -7.21 | -9.39 |
Total Debt Repaid | -197.95 | -148.84 | -83.96 | -64.99 | -7.21 | -9.39 |
Net Debt Issued (Repaid) | 770.88 | 135.69 | 0.89 | -64.99 | 1.69 | -9.39 |
Issuance of Common Stock | - | 1,000 | - | - | - | 4,624 |
Common Dividends Paid | -158.41 | -101.93 | -381.55 | -338.34 | -215.11 | -74.9 |
Other Financing Activities | 454.08 | 197.5 | 326.92 | 203.99 | -0.73 | -3.41 |
Financing Cash Flow | 1,067 | 1,231 | -53.74 | -199.34 | -214.15 | 4,537 |
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 | -113.35 | -30.54 | 17.68 | 96.82 | 192.29 | -21.17 |
Net Cash Flow | -2,007 | -482.55 | 764.48 | 473.06 | 869.62 | 2,568 |
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 | -2,281 | -773.32 | 726.46 | -109.56 | 43.54 | 143.23 |
Free Cash Flow Growth | - | - | - | - | -69.60% | 21.26% |
Free Cash Flow Margin | -13.90% | -7.45% | 9.57% | -0.72% | 0.21% | 1.74% |
Free Cash Flow Per Share | -4.22 | -1.48 | 1.43 | -0.22 | 0.09 | 0.31 |
Levered Free Cash Flow | -3,128 | -864.95 | 143.62 | -709.6 | -381.96 | -271.77 |
Unlevered Free Cash Flow | -3,128 | -864.46 | 144.05 | -709.6 | -381.84 | -271.77 |
Free Cash Flow After Leases | -2,345 | -837.31 | 672.5 | -135.65 | 36.32 | 133.84 |
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 | - | -360.7 | 75.06 | 3.15 | -189.88 | -22.11 |
Change in Working Capital | -776.07 | 78.53 | 708.84 | -1,034 | -1,299 | -211.09 |