HAND Enterprise Solutions Co., Ltd. (SHE:300170)
China · Delayed Price · Currency is CNY 14.13
-0.97 (-6.42%)
Oct 29, 2026, 4:00 PM EDT
HAND Enterprise Solutions 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 | 201.5 | 226.6 | 188.39 | -25.38 | 437.77 | 197.07 |
Depreciation & Amortization | 25.18 | 25.18 | 157.85 | 137.78 | 104.9 | 95.43 |
Other Amortization | 154.26 | 154.26 | 3.04 | 2.34 | 1.51 | 1.74 |
Loss (Gain) From Sale of Assets | -0.04 | -0.04 | 0.16 | -0.14 | -8.07 | -0.59 |
Loss (Gain) From Sale of Investments | -1.28 | -1.28 | -7.22 | 0.09 | -320.51 | -281.27 |
Provision & Write-off of Bad Debts | 76.53 | 76.53 | 56.4 | 78 | 79.93 | 103.98 |
Other Operating Activities | -133.26 | 42.4 | 15.74 | 25.19 | 13.07 | 114.59 |
Change in Accounts Receivable | -159.24 | -159.24 | -196.9 | 22.88 | -256.12 | -107.98 |
Change in Inventory | -11.13 | -11.13 | 108.3 | -54.58 | 45.89 | -52.89 |
Change in Accounts Payable | 51.91 | 51.91 | -47.5 | 75 | -121.39 | 114.5 |
Change in Other Net Operating Assets | 90.51 | 90.51 | 66.51 | -0.3 | 35.08 | 2.09 |
Operating Cash Flow | 278.71 | 479.47 | 331.95 | 218.66 | 54.25 | 191.4 |
Operating Cash Flow Growth | -30.41% | 44.44% | 51.81% | 303.06% | -71.66% | -57.13% |
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 | -220.23 | -226.54 | -230.32 | -274.1 | -354.03 | -247.04 |
Sale of Property, Plant & Equipment | 0.04 | 0.2 | 0.09 | 0.61 | 0.25 | 0.88 |
Cash Acquisitions | - | - | 1.78 | -1.53 | - | - |
Divestitures | 0.07 | - | - | - | -67.76 | -27.5 |
Investment in Securities | -349.08 | 233.98 | -185.63 | -360.92 | 4.52 | 73.54 |
Other Investing Activities | 3.05 | 7.05 | 1.45 | 5.23 | 2.32 | - |
Investing Cash Flow | -566.16 | 14.69 | -412.63 | -630.72 | -414.71 | -200.12 |
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 |
Short-Term Debt Issued | - | 592 | 705.82 | 840.46 | 596.71 | 399.59 |
Total Debt Issued | 797.9 | 592 | 705.82 | 840.46 | 596.71 | 399.59 |
Short-Term Debt Repaid | - | -564.55 | -708.95 | -885.04 | -419.04 | -718.81 |
Long-Term Debt Repaid | - | -9.67 | -8.07 | -14.15 | -12.15 | -10.43 |
Lease Payments | -9.67 | -9.67 | -8.07 | -14.15 | -12.15 | -10.43 |
Total Debt Repaid | -675.04 | -574.22 | -717.02 | -899.19 | -431.19 | -729.25 |
Net Debt Issued (Repaid) | 122.85 | 17.78 | -11.2 | -58.73 | 165.52 | -329.65 |
Issuance of Common Stock | 109.31 | 202.19 | 26.22 | 195.72 | 91.49 | - |
Repurchase of Common Stock | - | - | - | -48.08 | -20.43 | -54.88 |
Common Dividends Paid | -26.69 | -58.76 | -31.2 | -75.21 | -18.28 | -49.6 |
Other Financing Activities | -27.87 | -6.21 | 6.07 | 0.55 | 75.79 | 29.4 |
Financing Cash Flow | 177.6 | 155 | -10.11 | 14.25 | 294.09 | -404.73 |
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 |
Foreign Exchange Rate Adjustments | -41.34 | -23.53 | -16.03 | 17.86 | 27.92 | -11.52 |
Net Cash Flow | -151.18 | 625.64 | -106.81 | -379.94 | -38.45 | -424.96 |
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 | 58.49 | 252.93 | 101.64 | -55.44 | -299.78 | -55.63 |
Free Cash Flow Growth | -68.27% | 148.85% | - | - | - | - |
Free Cash Flow Margin | 1.64% | 7.41% | 3.14% | -1.86% | -9.97% | -1.98% |
Free Cash Flow Per Share | 0.06 | 0.25 | 0.10 | -0.06 | -0.28 | -0.06 |
Levered Free Cash Flow | -63.81 | 53.44 | 10.73 | -60.2 | -486.37 | -167.12 |
Unlevered Free Cash Flow | -56.38 | 60.86 | 19.25 | -42.51 | -452.71 | -131.33 |
Free Cash Flow After Leases | 48.82 | 243.26 | 93.57 | -69.58 | -311.93 | -66.07 |
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 | 182.85 | 181.32 | 175.53 | 164.47 | 169.22 | 142.32 |
Change in Working Capital | -44.18 | -44.18 | -82.42 | 0.78 | -254.36 | -39.55 |