Kaiyuan Education Technology Group Co., Ltd. (SHE:300338)
China · Delayed Price · Currency is CNY 2.950
-0.110 (-3.59%)
At close: Sep 14, 2026
SHE:300338 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 | -129.98 | -137.65 | -141.32 | -274.96 | 33.77 | -460.77 |
Depreciation & Amortization | 9.6 | 12.34 | 30.5 | 42.24 | 91.41 | 178 |
Other Amortization | 10.27 | 9.3 | 2.92 | 3.5 | 31.3 | 48.42 |
Loss (Gain) From Sale of Assets | -0 | -0.02 | 0.22 | 1.1 | 51.02 | -29.11 |
Asset Writedown & Restructuring Costs | 6.33 | 13.98 | 22.05 | 179.59 | 40.74 | 75.65 |
Loss (Gain) From Sale of Investments | -1.35 | -6.01 | -18.88 | 1.52 | 0.02 | 0.33 |
Provision & Write-off of Bad Debts | 5.3 | 5.3 | 10.55 | 5.44 | 4.59 | -4.08 |
Other Operating Activities | 27.94 | 27.97 | 76.97 | 11.1 | 16.03 | 15.81 |
Change in Accounts Receivable | 54.96 | 41.3 | 209.55 | 35.97 | -40.85 | 211.62 |
Change in Inventory | -0.36 | -0.36 | 3.52 | 9.14 | -8.66 | 4.74 |
Change in Accounts Payable | -54.35 | -105.19 | -201.87 | -253.35 | -330.81 | 41.01 |
Change in Other Net Operating Assets | -1 | - | -5.44 | 33.11 | 15.8 | -47.72 |
Operating Cash Flow | -71.4 | -137.72 | -3.64 | -133.36 | -75.04 | -7.37 |
Operating Cash Flow Growth | - | - | - | - | - | - |
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 | -0.47 | -2.81 | -0.94 | -20.23 | -1.44 | -34.56 |
Sale of Property, Plant & Equipment | 0.07 | 0.07 | 0.14 | 0.51 | 1.6 | 92.24 |
Divestitures | 0.91 | 0.91 | 8.96 | - | - | 53.96 |
Investment in Securities | - | - | 2 | 48.71 | 6.67 | 5.49 |
Other Investing Activities | -0.92 | - | - | - | 26.53 | -0.23 |
Investing Cash Flow | -0.41 | -1.84 | 10.47 | 28.68 | 6.86 | 116.9 |
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 |
Long-Term Debt Issued | - | 0.63 | 95.58 | 134.78 | 83.25 | 93 |
Total Debt Issued | 0.63 | 0.63 | 95.58 | 134.78 | 83.25 | 93 |
Long-Term Debt Repaid | - | -8.72 | -86.18 | -71.39 | -112.53 | -176.74 |
Lease Payments | -8.44 | -8.44 | -8.31 | -9.1 | -42.64 | -111.35 |
Total Debt Repaid | 21.48 | -8.72 | -86.18 | -71.39 | -112.53 | -176.74 |
Net Debt Issued (Repaid) | 22.11 | -8.09 | 9.4 | 63.39 | -29.28 | -83.74 |
Issuance of Common Stock | - | - | - | 36.8 | 95.71 | 0.75 |
Repurchase of Common Stock | -0.2 | - | - | - | - | -15.19 |
Common Dividends Paid | - | -0.02 | -1.92 | -4.96 | -9.65 | -4.03 |
Other Financing Activities | 1.36 | 0.2 | 289.17 | 0.99 | - | -96.86 |
Financing Cash Flow | 23.27 | -7.91 | 296.65 | 96.22 | 56.78 | -199.07 |
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 | - | - | - | 0 | 0 | -0 |
Net Cash Flow | -48.55 | -147.47 | 303.48 | -8.46 | -11.41 | -89.54 |
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 | -71.87 | -140.53 | -4.59 | -153.59 | -76.49 | -41.92 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -54.74% | -103.35% | -2.69% | -44.99% | -11.61% | -4.50% |
Free Cash Flow Per Share | -0.18 | -0.35 | -0.01 | -0.41 | -0.23 | -0.12 |
Levered Free Cash Flow | 217.91 | -77.79 | -0.21 | -252.83 | -162.21 | 127.04 |
Unlevered Free Cash Flow | 228.89 | -66.81 | 8.18 | -247.7 | -155.73 | 145.72 |
Free Cash Flow After Leases | -80.31 | -148.97 | -12.9 | -162.7 | -119.13 | -153.28 |
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 | 2.95 | 4.41 | 5.88 | 11.68 | 1.56 | 12.68 |
Change in Working Capital | 0.48 | -62.93 | 13.35 | -102.88 | -343.93 | 168.39 |