Changshu Tianyin Electromechanical Co.,Ltd (SHE:300342)
China · Delayed Price · Currency is CNY 24.32
-1.00 (-3.95%)
Oct 27, 2026, 3:04 PM CST
SHE:300342 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 | 3.56 | 12.79 | 90.41 | 32.78 | 7.82 | 99.63 |
Depreciation & Amortization | 52.01 | 52.01 | 56.38 | 56.6 | 59 | 48.73 |
Other Amortization | 3.51 | 3.51 | 1.71 | 1.56 | 2.02 | 2.77 |
Loss (Gain) From Sale of Assets | -0.39 | -0.39 | -0.07 | - | -0.1 | 0.01 |
Asset Writedown & Restructuring Costs | 6.29 | 6.29 | 0.02 | 0.05 | 12.74 | 5.65 |
Loss (Gain) From Sale of Investments | -1.24 | -1.24 | -23.03 | 25.4 | 2.24 | 5.07 |
Provision & Write-off of Bad Debts | 8.56 | 8.56 | 8.02 | 9.55 | 2.61 | -0.01 |
Other Operating Activities | 34.48 | 8.54 | 4.31 | 2.53 | -1.32 | 5.89 |
Change in Accounts Receivable | 72.23 | 72.23 | -2.73 | -99.79 | 27.97 | -50.47 |
Change in Inventory | -92.81 | -92.81 | -35.44 | 122.62 | 1.63 | -127.02 |
Change in Accounts Payable | -73.67 | -73.67 | 22 | 30.57 | -38.21 | 53.2 |
Change in Other Net Operating Assets | 1.02 | 1.02 | -23.89 | 0.1 | 7.97 | -0.63 |
Operating Cash Flow | 10.67 | -6.04 | 95.54 | 178.89 | 81.21 | 38.53 |
Operating Cash Flow Growth | -67.99% | - | -46.59% | 120.28% | 110.77% | -78.10% |
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 | -71.13 | -20.89 | -31.74 | -24.49 | -48.29 | -55.9 |
Sale of Property, Plant & Equipment | 1 | 0.46 | 0.23 | - | 0.3 | 0.28 |
Investment in Securities | 243.49 | 137.03 | 212.53 | 77.32 | 16.54 | 20.42 |
Other Investing Activities | -225.13 | -179.25 | -149.13 | -103.24 | 0.59 | 1.22 |
Investing Cash Flow | -51.77 | -62.65 | 31.9 | -50.41 | -30.85 | -33.98 |
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 | - | 15.01 | 64.59 | 32.32 | - | 154 |
Long-Term Debt Issued | - | - | - | - | 171.5 | - |
Total Debt Issued | 65.01 | 15.01 | 64.59 | 32.32 | 171.5 | 154 |
Short-Term Debt Repaid | - | -7.9 | -76.23 | -86.5 | - | -95 |
Long-Term Debt Repaid | - | -8.52 | -5.92 | -6.68 | -178.27 | - |
Lease Payments | -8.52 | -8.52 | -5.92 | -6.68 | -4.77 | - |
Total Debt Repaid | -8.52 | -16.42 | -82.15 | -93.18 | -178.27 | -95 |
Net Debt Issued (Repaid) | 56.49 | -1.41 | -17.56 | -60.86 | -6.77 | 59 |
Common Dividends Paid | -6.75 | -27.77 | -43.43 | -2.38 | -49.63 | -71.67 |
Other Financing Activities | 5.73 | - | - | - | -15.02 | -1.41 |
Financing Cash Flow | 55.47 | -29.19 | -60.99 | -63.24 | -71.43 | -14.08 |
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 | -4.63 | -1.85 | 2.3 | 1.26 | 8.43 | -2.18 |
Net Cash Flow | 9.73 | -99.73 | 68.75 | 66.5 | -12.64 | -11.7 |
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 | -60.46 | -26.93 | 63.8 | 154.4 | 32.92 | -17.37 |
Free Cash Flow Growth | - | - | -58.68% | 368.99% | - | - |
Free Cash Flow Margin | -7.35% | -3.28% | 6.09% | 14.83% | 3.92% | -1.67% |
Free Cash Flow Per Share | -0.14 | -0.06 | 0.15 | 0.36 | 0.08 | -0.04 |
Levered Free Cash Flow | -56.22 | -18.02 | 88.34 | 132.41 | 45.7 | -80.37 |
Unlevered Free Cash Flow | -55.29 | -17.47 | 89.59 | 134.18 | 49.26 | -77.33 |
Free Cash Flow After Leases | -68.98 | -35.45 | 57.88 | 147.73 | 28.15 | -17.37 |
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 | 25.67 | 44.49 | 40.53 | 44.34 | 50.76 | 40.06 |
Change in Working Capital | -96.11 | -96.11 | -42.19 | 50.42 | -3.8 | -129.21 |