Wuxi Best Precision Machinery Co., Ltd. (SHE:300580)
China · Delayed Price · Currency is CNY 18.16
+1.59 (9.60%)
Oct 23, 2026, 3:04 PM CST
SHE:300580 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 | 263.66 | 278.01 | 288.75 | 263.51 | 231.74 | 196.7 |
Depreciation & Amortization | 197.01 | 197.01 | 176.22 | 164.88 | 135.53 | 116.14 |
Other Amortization | 2.72 | 2.72 | - | - | - | - |
Loss (Gain) From Sale of Assets | 0.07 | 0.07 | 0.38 | -0.17 | 0.17 | -1.63 |
Asset Writedown & Restructuring Costs | 0.07 | 0.07 | - | - | - | - |
Loss (Gain) From Sale of Investments | -19.18 | -19.18 | -28.51 | -13.83 | -4.01 | -17.99 |
Provision & Write-off of Bad Debts | 7.21 | 7.21 | 2.81 | 1.63 | 2.6 | 0.06 |
Other Operating Activities | 94.23 | 11.34 | 3.52 | 15.88 | 27.45 | 10.11 |
Change in Accounts Receivable | -240.8 | -240.8 | -99.03 | -18.49 | -157.87 | -87.44 |
Change in Inventory | -53.25 | -53.25 | 11.24 | 19.17 | -98.14 | -69.54 |
Change in Accounts Payable | -14.92 | -14.92 | -142.21 | -50.55 | 229.13 | 82.27 |
Change in Other Net Operating Assets | 5.34 | 5.34 | 11.31 | 11.6 | 1.03 | - |
Operating Cash Flow | 220.2 | 151.66 | 227.88 | 426.67 | 341.66 | 226.3 |
Operating Cash Flow Growth | 147.91% | -33.45% | -46.59% | 24.88% | 50.98% | -17.24% |
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 | -190.59 | -218.04 | -93.37 | -239.43 | -332.74 | -224.68 |
Sale of Property, Plant & Equipment | 0.29 | 0.22 | 0.34 | 0.77 | 0.55 | 4.87 |
Cash Acquisitions | - | - | - | -7.24 | -3.2 | - |
Investment in Securities | 59.62 | 145.7 | -59.7 | -81.1 | 49.53 | 101.61 |
Other Investing Activities | 13.7 | 19.29 | 21.52 | 12.89 | 14.08 | 0.06 |
Investing Cash Flow | -116.99 | -52.82 | -131.2 | -314.1 | -271.78 | -118.14 |
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 | - | - | - | - | 0.5 | - |
Total Debt Issued | 4.87 | - | - | - | 0.5 | - |
Long-Term Debt Repaid | - | - | - | -1.25 | -0.51 | - |
Lease Payments | - | - | - | -0.56 | -0.51 | - |
Total Debt Repaid | -4.87 | - | - | -1.25 | -0.51 | - |
Net Debt Issued (Repaid) | - | - | - | -1.25 | -0.01 | - |
Issuance of Common Stock | 6.51 | - | 5.32 | 4.57 | - | - |
Common Dividends Paid | -75.23 | -89.09 | -82.89 | -80.5 | -40.39 | -52.74 |
Other Financing Activities | -18.62 | -0.3 | - | 0.18 | - | -0.2 |
Financing Cash Flow | -87.33 | -89.4 | -77.56 | -77 | -40.4 | -52.94 |
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 | -10.04 | -1.89 | 4.12 | 1.23 | 3.11 | -0.64 |
Net Cash Flow | 5.83 | 7.55 | 23.23 | 36.8 | 32.58 | 54.58 |
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 | 29.61 | -66.37 | 134.51 | 187.24 | 8.92 | 1.62 |
Free Cash Flow Growth | 6.30% | - | -28.16% | 1998.94% | 449.27% | -98.81% |
Free Cash Flow Margin | 1.84% | -4.41% | 9.91% | 13.94% | 0.81% | 0.15% |
Free Cash Flow Per Share | 0.06 | -0.13 | 0.27 | 0.40 | 0.02 | 0.00 |
Levered Free Cash Flow | 85.12 | 37.71 | 263.31 | 57.71 | -172.15 | 0.96 |
Unlevered Free Cash Flow | 85.29 | 37.88 | 263.64 | 67.71 | -159.86 | 4.18 |
Free Cash Flow After Leases | 29.61 | -66.37 | 134.51 | 186.68 | 8.41 | 1.62 |
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 | 90.09 | 98.94 | 43.6 | -17.16 | 31.6 | 30.32 |
Change in Working Capital | -325.58 | -325.58 | -215.28 | -5.23 | -51.82 | -77.09 |