Guangdong Topstar Technology Co., Ltd. (SHE:300607)
China · Delayed Price · Currency is CNY 29.80
+2.98 (11.11%)
Jul 31, 2026, 3:04 PM CST
SHE:300607 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 | 118.1 | 73.87 | -245.24 | 88.03 | 159.66 | 65.4 |
Depreciation & Amortization | 52.22 | 52.22 | 60.35 | 53.47 | 45.19 | 37.01 |
Other Amortization | 8.47 | 8.47 | 5.78 | 4.26 | 4.7 | 3.86 |
Loss (Gain) From Sale of Assets | -0.17 | -0.17 | -1.25 | -0.35 | -0.83 | -0.93 |
Asset Writedown & Restructuring Costs | 21.83 | 21.83 | 21.57 | 20.87 | 0.9 | 48.66 |
Loss (Gain) From Sale of Investments | -6.33 | -6.33 | -1.61 | -6.22 | -12.57 | -12.68 |
Provision & Write-off of Bad Debts | 56.77 | 56.77 | 81.85 | 66.6 | 68.17 | 37.54 |
Other Operating Activities | -97.26 | 41.78 | 106.24 | 105.49 | 148.02 | 103.83 |
Change in Accounts Receivable | 210.42 | 210.42 | 755.57 | -542 | -1,174 | -778.55 |
Change in Inventory | -308.32 | -308.32 | 33.4 | 515.64 | 440.51 | -1,001 |
Change in Accounts Payable | 321.02 | 321.02 | -683.83 | -81.22 | 494.44 | 1,182 |
Change in Other Net Operating Assets | 6.12 | 6.12 | 5.25 | 3.57 | -6.13 | -1.55 |
Operating Cash Flow | 370.18 | 465 | 109.27 | 194.01 | 139.28 | -328.81 |
Operating Cash Flow Growth | 79.25% | 325.54% | -43.68% | 39.30% | - | - |
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 | -141.11 | -158.53 | -272.55 | -187.05 | -320.69 | -247.71 |
Sale of Property, Plant & Equipment | 0.6 | 0.22 | 0.86 | 0.13 | 0.95 | 0.46 |
Cash Acquisitions | - | - | - | -7.6 | 0.22 | -48.31 |
Divestitures | - | - | - | - | -0.44 | - |
Investment in Securities | 33.65 | 296.8 | -58.23 | 9.53 | 222.97 | 84.1 |
Other Investing Activities | 3.8 | 5.95 | 7.64 | 13 | -21.87 | 9.62 |
Investing Cash Flow | -103.07 | 144.44 | -322.29 | -172 | -118.86 | -201.84 |
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 |
Long-Term Debt Issued | - | 721.3 | 790.39 | 815.18 | 661.11 | 949 |
Short-Term Debt Repaid | - | - | -12.92 | - | - | - |
Long-Term Debt Repaid | - | -883.31 | -935.1 | -798.44 | -388.41 | -113.01 |
Total Debt Repaid | -870.59 | -883.31 | -948.03 | -798.44 | -388.41 | -113.01 |
Net Debt Issued (Repaid) | -448.55 | -162.01 | -157.63 | 16.74 | 272.7 | 835.99 |
Issuance of Common Stock | - | - | 1.41 | 31.9 | 1.68 | 9.49 |
Repurchase of Common Stock | - | - | -21.13 | -9.3 | -37.91 | -0.58 |
Common Dividends Paid | -20.73 | -24.28 | -57.33 | -64.11 | -33.15 | -108.68 |
Other Financing Activities | -50.02 | -2.75 | 191.96 | 88.65 | -344.22 | -183.09 |
Financing Cash Flow | -519.31 | -189.04 | -42.73 | 63.88 | -140.89 | 553.14 |
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 | -17.35 | -10.22 | 4.69 | -0.97 | 11.95 | -2.7 |
Net Cash Flow | -269.54 | 410.18 | -251.05 | 84.93 | -108.52 | 19.79 |
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 | 229.07 | 306.46 | -163.28 | 6.96 | -181.41 | -576.53 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 8.53% | 12.21% | -5.69% | 0.15% | -3.64% | -17.51% |
Free Cash Flow Per Share | 0.44 | 0.62 | -0.38 | 0.02 | -0.42 | -1.32 |
Levered Free Cash Flow | 167.3 | 253.57 | -149.14 | 152.37 | -894.71 | -636.46 |
Unlevered Free Cash Flow | 177.89 | 266.06 | -112.18 | 187.91 | -860.05 | -618.59 |
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 | 48.67 | 35.56 | 75.54 | 124.95 | 97.66 | 147.69 |
Change in Working Capital | 216.56 | 216.56 | 81.58 | -138.14 | -273.96 | -611.49 |