SF Diamond Co.,Ltd Cash Flow Statement

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	32.4	117.61	137.58	153.99	91.36
Depreciation & Amortization	105.46	85.54	73.29	53.28	37.39
Other Amortization	9.41	8.18	0.39	-	-
Loss (Gain) From Sale of Assets	-0.04	6.92	-0.93	-0.26	0.16
Asset Writedown & Restructuring Costs	44.7	2.53	0.91	7.56	9.52
Loss (Gain) From Sale of Investments	-11.23	-10.24	-8.75	-15.32	-17.7
Provision & Write-off of Bad Debts	-	-0.37	0.67	-	-2.15
Other Operating Activities	10.62	36.53	-6.96	1.82	-1.03
Change in Accounts Receivable	42.54	-626.22	14.05	-14.27	-36.81
Change in Inventory	-198.63	-199.03	-27.58	-60.5	-9.37
Change in Accounts Payable	-56.03	707.48	-1.25	23.15	35.09
Operating Cash Flow	-47.29	24.74	167.75	158.6	112.38
Operating Cash Flow Growth	-	-85.25%	5.77%	41.13%	-34.46%
Capital Expenditures	-73.84	-187.24	-174.36	-200.9	-78.31
Sale of Property, Plant & Equipment	0.68	4.75	0.61	2.53	0.73
Investment in Securities	-10.24	-47.07	-24.29	-109.95	73.63
Other Investing Activities	31.5	24.96	6.14	4.72	5.75
Investing Cash Flow	-51.9	-204.58	-191.9	-303.61	1.79
Long-Term Debt Issued	255.5	104	36.27	-	-
Long-Term Debt Repaid	-0.16	-36.27	-	-	-
Net Debt Issued (Repaid)	255.34	67.73	36.27	-	-
Issuance of Common Stock	3.35	109.65	109.48	7.75	56.03
Repurchase of Common Stock	-	-	-	-40	-16.44
Common Dividends Paid	-104.1	-97.93	-0.61	-	-73.2
Other Financing Activities	14.1	4.01	7.41	-	-
Financing Cash Flow	168.68	83.46	152.55	-32.25	-33.61
Foreign Exchange Rate Adjustments	0.71	2.21	1.08	2.1	-1.1
Net Cash Flow	70.2	-94.17	129.49	-175.16	79.46
Free Cash Flow	-121.13	-162.49	-6.6	-42.3	34.07
Free Cash Flow Growth	-	-	-	-	-73.63%
Free Cash Flow Margin	-21.37%	-30.95%	-1.22%	-8.23%	8.17%
Free Cash Flow Per Share	-0.25	-0.33	-0.01	-0.09	0.07
Cash Income Tax Paid	8.81	57.5	26.56	-0.38	12.8
Levered Free Cash Flow	-79.59	-60.35	-38.53	-155.77	-32.46
Unlevered Free Cash Flow	-79.59	-59.01	-37.67	-155.77	-31.35
Change in Working Capital	-238.62	-221.96	-28.45	-42.48	-5.17

Source: S&P Global Market Intelligence. Standard template. Financial Sources.