Guangdong SACA Precision Manufacturing Co., Ltd. (SHE:300464)
China · Delayed Price · Currency is CNY 6.71
-0.17 (-2.47%)
At close: Oct 30, 2026
SHE:300464 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 | 0.17 | 4.86 | -459.82 | -76.09 | -260.29 | -1,524 |
Depreciation & Amortization | 72.64 | 72.64 | 82.45 | 103.79 | 121.37 | 130.42 |
Other Amortization | 3.04 | 3.04 | 5.4 | 13.85 | 20.36 | 29.3 |
Loss (Gain) From Sale of Assets | -2.15 | -2.15 | -0.32 | -3.06 | 0.86 | 0.12 |
Asset Writedown & Restructuring Costs | 1.38 | 1.38 | 276.15 | 0.67 | 4.59 | 719.49 |
Loss (Gain) From Sale of Investments | -20.34 | -20.34 | -11.29 | 5.93 | 2.3 | -44.42 |
Provision & Write-off of Bad Debts | - | - | - | - | - | 41.42 |
Other Operating Activities | 57.67 | 37.89 | 34.4 | 60.92 | 160.84 | 467.44 |
Change in Accounts Receivable | 49.23 | 49.23 | -16.87 | 10.72 | 128.27 | 304.4 |
Change in Inventory | 14.59 | 14.59 | 65.95 | 86.09 | 53.4 | 22.11 |
Change in Accounts Payable | -39.34 | -39.34 | -50.41 | -228.25 | -97.85 | 148.1 |
Change in Other Net Operating Assets | 10.43 | 10.43 | 112.16 | -0.46 | 14.46 | - |
Operating Cash Flow | 140.15 | 125.06 | 88.12 | -39.54 | 143.87 | 209.25 |
Operating Cash Flow Growth | 117.25% | 41.92% | - | - | -31.25% | - |
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 | -60.89 | -44.94 | -38.4 | -22.41 | -40.35 | -66.87 |
Sale of Property, Plant & Equipment | 0 | - | 0.2 | - | 0.04 | 0.12 |
Cash Acquisitions | - | - | - | - | - | -44.54 |
Divestitures | -0.02 | -0.02 | -0.42 | - | - | 7.5 |
Investment in Securities | -1.5 | 8.18 | 13.08 | -0.42 | -5.96 | 34.38 |
Other Investing Activities | -92.47 | -91.18 | 0.11 | 0 | 2.93 | -38.36 |
Investing Cash Flow | -154.88 | -127.96 | -25.42 | -22.83 | -43.34 | -107.77 |
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 |
Long-Term Debt Issued | - | 542.53 | 356.11 | 417.06 | 328.16 | 561.52 |
Total Debt Issued | 214.09 | 542.53 | 356.11 | 417.06 | 328.16 | 561.52 |
Short-Term Debt Repaid | - | - | - | - | -5 | - |
Long-Term Debt Repaid | - | -519.22 | -371.61 | -573.77 | -542.24 | -699.45 |
Lease Payments | -1.96 | -1.96 | -1.66 | -11.35 | -27.28 | -32.65 |
Total Debt Repaid | -368.69 | -519.22 | -371.61 | -573.77 | -547.24 | -699.45 |
Net Debt Issued (Repaid) | -154.59 | 23.31 | -15.5 | -156.72 | -219.08 | -137.94 |
Issuance of Common Stock | 34.79 | - | - | 494.88 | 55.84 | - |
Repurchase of Common Stock | - | - | -32.99 | -325.76 | - | - |
Common Dividends Paid | -30.15 | -27.26 | -18.13 | -24.74 | -30.64 | -61.21 |
Other Financing Activities | 151.81 | 28.79 | -5.15 | 6.35 | 65.71 | -5.32 |
Financing Cash Flow | 1.85 | 24.85 | -71.77 | -5.99 | -128.16 | -204.46 |
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 | -2.98 | 4.67 | 3.87 | 4.4 | 3.17 | 19.16 |
Net Cash Flow | -15.85 | 26.62 | -5.19 | -63.96 | -24.47 | -83.81 |
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 | 79.26 | 80.12 | 49.73 | -61.94 | 103.52 | 142.38 |
Free Cash Flow Growth | 236.21% | 61.11% | - | - | -27.29% | - |
Free Cash Flow Margin | 5.28% | 5.36% | 3.29% | -3.81% | 4.40% | 3.89% |
Free Cash Flow Per Share | 0.17 | 0.17 | 0.11 | -0.15 | 0.29 | 0.40 |
Levered Free Cash Flow | 227.34 | 254.98 | -50.97 | -345.73 | 576.3 | 501.66 |
Unlevered Free Cash Flow | 246.49 | 273.01 | -35.62 | -312.08 | 632.92 | 542.34 |
Free Cash Flow After Leases | 77.29 | 78.16 | 48.07 | -73.29 | 76.24 | 109.73 |
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 | - | -26.33 | 17.2 | -13.89 | -54.02 | -68.85 |
Change in Working Capital | 27.75 | 27.75 | 161.15 | -145.54 | 93.83 | 389.1 |