B-SOFT Co.,Ltd. (SHE:300451)
China · Delayed Price · Currency is CNY 3.490
-0.020 (-0.57%)
Sep 30, 2026, 3:04 PM CST
B-SOFT 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 | -518.25 | -401.65 | -173.52 | 36.69 | 42.63 | 413.04 |
Depreciation & Amortization | -23.98 | 43.32 | 153.49 | 116.59 | 83.69 | 64.27 |
Other Amortization | 208.2 | 134.11 | 2.01 | 11.4 | 11.47 | 14.33 |
Loss (Gain) From Sale of Assets | -2.72 | -0.64 | -0.02 | -1.56 | -5.16 | -0.95 |
Asset Writedown & Restructuring Costs | 95.34 | 95.34 | 101.82 | 32.07 | 86.8 | 13.67 |
Loss (Gain) From Sale of Investments | -22.11 | -10.93 | -16.93 | -2.03 | 14.3 | -30.29 |
Provision & Write-off of Bad Debts | 96.03 | 121.88 | 143.17 | 128.08 | 117.16 | 79.72 |
Other Operating Activities | 50.93 | 51.86 | 38.05 | 18.32 | 9.88 | 4.97 |
Change in Accounts Receivable | 132.71 | 47.82 | -102.46 | -252.7 | -225.44 | -549.28 |
Change in Inventory | -66.77 | -66.77 | -95.66 | -6.33 | -25.25 | 62.66 |
Change in Accounts Payable | 3.92 | 27.48 | 81.94 | 70.33 | 43.03 | 103.1 |
Change in Other Net Operating Assets | -208.88 | -22.04 | -4.27 | 22.95 | 2.49 | 8.5 |
Operating Cash Flow | -294.7 | -21.2 | 114.73 | 157.84 | 144.87 | 176.22 |
Operating Cash Flow Growth | - | - | -27.31% | 8.95% | -17.79% | -35.05% |
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 | -138.25 | -172.31 | -242.74 | -391.84 | -319.71 | -190.57 |
Sale of Property, Plant & Equipment | 6.3 | 1.88 | 1.01 | 5.11 | 9.87 | 11.17 |
Cash Acquisitions | -0.96 | - | - | -34.53 | - | 3.31 |
Divestitures | - | - | -6.41 | - | 0.83 | 9.29 |
Investment in Securities | -112.69 | -462.2 | 36.42 | 258.47 | 5.07 | 188.58 |
Other Investing Activities | 75.6 | 60.36 | -1.85 | -229.38 | 4.41 | 11.75 |
Investing Cash Flow | -170 | -572.28 | -213.07 | -391.66 | -299.22 | 33.53 |
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 | - | 59.22 | 57.08 | 77.3 | 97.32 | - |
Long-Term Debt Issued | - | - | - | - | 4.37 | - |
Total Debt Issued | 47.62 | 59.22 | 57.08 | 77.3 | 101.69 | - |
Short-Term Debt Repaid | - | -49.73 | -7.3 | -170 | - | -142 |
Long-Term Debt Repaid | - | -4.04 | -8.47 | -10.72 | -10.79 | -10.01 |
Lease Payments | -3.47 | -4.04 | -6.47 | -5.89 | -9.59 | -7.77 |
Total Debt Repaid | -62.64 | -53.77 | -15.77 | -180.72 | -10.79 | -152.01 |
Net Debt Issued (Repaid) | -15.02 | 5.45 | 41.3 | -103.42 | 90.9 | -152.01 |
Issuance of Common Stock | 12.26 | 12.26 | - | - | - | - |
Repurchase of Common Stock | - | - | - | -31.86 | -1.61 | -2.75 |
Common Dividends Paid | -0.85 | -0.34 | -16.04 | -16.07 | -46.76 | -36.62 |
Other Financing Activities | 10.81 | 10.81 | 1.59 | -5 | -24.21 | 15.26 |
Financing Cash Flow | 7.2 | 28.18 | 26.86 | -156.35 | 18.33 | -176.12 |
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 |
Net Cash Flow | -457.5 | -565.3 | -71.48 | -390.17 | -136.02 | 33.63 |
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 | -432.95 | -193.51 | -128.01 | -233.99 | -174.83 | -14.35 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -46.57% | -18.40% | -9.00% | -14.48% | -11.45% | -0.76% |
Free Cash Flow Per Share | -0.29 | -0.13 | -0.08 | -0.13 | -0.12 | -0.01 |
Levered Free Cash Flow | -266.34 | -93.35 | -138.89 | -415.24 | -184.4 | -136.65 |
Unlevered Free Cash Flow | -265.64 | -92.69 | -138.11 | -414.52 | -182.41 | -135.74 |
Free Cash Flow After Leases | -436.42 | -197.55 | -134.48 | -239.88 | -184.42 | -22.12 |
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 | 92.54 | 85.42 | 67.42 | 61.58 | 101.22 | 86.56 |
Change in Working Capital | -178.16 | -54.49 | -133.33 | -181.73 | -215.89 | -382.55 |