Beijing Certificate Authority Co.,Ltd. (SHE:300579)
China · Delayed Price · Currency is CNY 21.90
-0.81 (-3.57%)
Nov 12, 2026, 4:00 PM EST
SHE:300579 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 | -44.65 | -94.32 | 12.59 | -47.2 | 101.44 | 116.03 |
Depreciation & Amortization | 28.66 | 31.4 | 43.46 | 44.14 | 36.5 | 30.43 |
Other Amortization | 9.34 | 6.6 | 0.02 | 0.01 | - | 0.19 |
Loss (Gain) From Sale of Assets | -0.07 | -0.07 | 0.02 | -0.06 | -0.11 | 0.03 |
Asset Writedown & Restructuring Costs | - | - | - | 0.05 | 0.01 | - |
Loss (Gain) From Sale of Investments | -18.87 | -18.87 | -15.2 | -11.19 | -5.38 | -7.85 |
Provision & Write-off of Bad Debts | -21.49 | -21.49 | 23.93 | 24.78 | 42.03 | 22.9 |
Other Operating Activities | -32.6 | -3.09 | 0.8 | -1.29 | 2.98 | 2.22 |
Change in Accounts Receivable | 126.15 | 126.15 | -70.72 | 34.93 | -172.83 | -71.89 |
Change in Inventory | 1.04 | 1.04 | 11.62 | 25.32 | 86.05 | -52.91 |
Change in Accounts Payable | 61.82 | 61.82 | 56.07 | -19.81 | -111.57 | -32.87 |
Change in Other Net Operating Assets | 5.04 | 5.04 | -13.53 | 8.52 | 12.4 | -3.66 |
Operating Cash Flow | 98.55 | 78.4 | 44.76 | 24.24 | -18.66 | 2.59 |
Operating Cash Flow Growth | -5.89% | 75.15% | 84.66% | - | - | -96.90% |
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 | -7.31 | -7.13 | -31.66 | -31.78 | -29.69 | -70.1 |
Sale of Property, Plant & Equipment | 0.01 | 0.01 | 0.01 | 0.03 | 0.02 | 0.02 |
Investment in Securities | - | 140 | -44 | 50 | 14.75 | -169 |
Other Investing Activities | 2.16 | 32.81 | 7.7 | 3.71 | 2.96 | 4.96 |
Investing Cash Flow | -5.14 | 165.69 | -67.95 | 21.96 | -11.96 | -234.12 |
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 | - | - | 10 | 10 | 10 | 10 |
Total Debt Issued | - | - | 10 | 10 | 10 | 10 |
Short-Term Debt Repaid | - | -10 | -10 | -10 | -10 | -5 |
Long-Term Debt Repaid | - | -20.18 | -23.47 | -26.57 | -22.8 | -21.26 |
Lease Payments | -20.18 | -20.18 | -23.47 | -26.57 | -22.8 | -21.26 |
Total Debt Repaid | -20.18 | -30.18 | -33.47 | -36.57 | -32.8 | -26.26 |
Net Debt Issued (Repaid) | -20.18 | -30.18 | -23.47 | -26.57 | -22.8 | -16.26 |
Common Dividends Paid | - | -8.27 | -0.35 | -9.74 | -18.31 | -18.36 |
Other Financing Activities | -0.76 | -0.21 | -0.37 | 9.95 | 2.44 | -0.37 |
Financing Cash Flow | -20.94 | -38.66 | -24.19 | -26.36 | -38.66 | -34.98 |
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 |
Net Cash Flow | 72.48 | 205.43 | -47.38 | 19.84 | -69.28 | -266.5 |
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 | 91.24 | 71.27 | 13.1 | -7.54 | -48.34 | -67.51 |
Free Cash Flow Growth | -3.51% | 443.96% | - | - | - | - |
Free Cash Flow Margin | 10.79% | 8.50% | 1.17% | -0.78% | -4.40% | -6.58% |
Free Cash Flow Per Share | 0.34 | 0.26 | 0.05 | -0.03 | -0.18 | -0.25 |
Levered Free Cash Flow | 109.54 | 139.1 | 12.41 | 17.73 | -95.97 | -111.39 |
Unlevered Free Cash Flow | 109.64 | 139.75 | 13.53 | 19.22 | -94.33 | -109.56 |
Free Cash Flow After Leases | 71.07 | 51.09 | -10.37 | -34.11 | -71.14 | -88.77 |
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 | 56.06 | 69.08 | 62.64 | 67.87 | 53.08 | 55.98 |
Change in Working Capital | 178.24 | 178.24 | -20.88 | 15 | -196.13 | -161.35 |