Beijing Science Sun Pharmaceutical Co., Ltd. (SHE:300485)
China · Delayed Price · Currency is CNY 10.30
+0.68 (7.07%)
Aug 20, 2026, 3:04 PM CST
SHE:300485 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 | Mar '26 Mar 31, 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 | -20.74 | 14.57 | -68.85 | 102.92 | 204.73 | 402.27 |
Depreciation & Amortization | 47.25 | 47.25 | 47.25 | 48.74 | 47.6 | 55.68 |
Other Amortization | 0.08 | 0.08 | - | - | 0.03 | 1.04 |
Loss (Gain) From Sale of Assets | -0.11 | -0.11 | - | -0 | -6.65 | -6.57 |
Asset Writedown & Restructuring Costs | 11.49 | 11.49 | 0.05 | - | 0.04 | -1.06 |
Loss (Gain) From Sale of Investments | -37.27 | -37.27 | 108.13 | -160.07 | -212.12 | -318.44 |
Provision & Write-off of Bad Debts | -0.89 | -0.89 | -1.17 | -1.59 | -0.61 | - |
Other Operating Activities | 35.37 | -0.2 | -5.52 | -6.57 | -1.73 | -7.14 |
Change in Accounts Receivable | -12.4 | -12.4 | 14.71 | 39.17 | 1.17 | 34.48 |
Change in Inventory | 8.4 | 8.4 | 22.36 | -17.97 | 33.96 | 36.52 |
Change in Accounts Payable | -5.49 | -5.49 | 37.98 | -7.32 | -8.71 | -38.42 |
Change in Other Net Operating Assets | 2.1 | 2.1 | 0.39 | - | 3.45 | - |
Operating Cash Flow | 27.35 | 27.08 | 135.97 | 21.21 | 110.43 | 183.3 |
Operating Cash Flow Growth | -73.84% | -80.08% | 541.05% | -80.79% | -39.75% | -30.50% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -99.43 | -100.28 | -101.13 | -52.91 | -43.28 | -45.91 |
Sale of Property, Plant & Equipment | 0.02 | 0.18 | - | 0.03 | 10.91 | 15.25 |
Cash Acquisitions | - | - | - | - | -4.43 | - |
Investment in Securities | 72.71 | 12.08 | -99.45 | -48.99 | 29.27 | -674.77 |
Other Investing Activities | 43.56 | 42.29 | 25.22 | 15.61 | 39.92 | 42.96 |
Investing Cash Flow | 16.86 | -45.73 | -175.36 | -86.26 | 32.39 | -662.47 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | 19.99 | - | - | - | - |
Total Debt Issued | 19.99 | 19.99 | - | - | - | - |
Net Debt Issued (Repaid) | 19.99 | 19.99 | - | - | - | - |
Issuance of Common Stock | - | - | 4.7 | - | - | - |
Common Dividends Paid | -0.5 | -0.25 | -10.59 | -41.4 | -80.88 | -31.31 |
Other Financing Activities | - | - | - | - | 0.72 | - |
Financing Cash Flow | 19.49 | 19.74 | -5.89 | -41.4 | -80.16 | -31.31 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -0.89 | -0.53 | 0.37 | 0.4 | 2 | -0.51 |
Net Cash Flow | 62.8 | 0.56 | -44.9 | -106.05 | 64.67 | -510.99 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -72.09 | -73.2 | 34.85 | -31.7 | 67.15 | 137.38 |
Free Cash Flow Growth | - | - | - | - | -51.12% | -5.83% |
Free Cash Flow Margin | -17.90% | -18.09% | 8.37% | -6.65% | 9.14% | 13.07% |
Free Cash Flow Per Share | -0.15 | -0.15 | 0.07 | -0.07 | 0.14 | 0.29 |
Levered Free Cash Flow | -62.09 | -59.09 | 30.21 | -33.15 | 44.63 | 92.42 |
Unlevered Free Cash Flow | -61.76 | -58.81 | 30.21 | -33.15 | 44.63 | 92.42 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 57.42 | 58.25 | 21.71 | 23.57 | 49.22 | 86.67 |
Change in Working Capital | -7.83 | -7.83 | 56.09 | 37.79 | 79.14 | 57.5 |