Shenzhen Jiang&Associates Creative Design Co., Ltd. (SHE:300668)
China · Delayed Price · Currency is CNY 24.64
+0.79 (3.31%)
Nov 11, 2026, 3:04 PM CST
SHE:300668 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 | -6.24 | 14.86 | -12 | 57.37 | 22.88 | 17.11 |
Depreciation & Amortization | 11.34 | 11.34 | 13.72 | 15.42 | 15.69 | 18.29 |
Other Amortization | 2.06 | 2.06 | 2.45 | 1.11 | 2.08 | 0.91 |
Loss (Gain) From Sale of Assets | -7.01 | -7.01 | -0.05 | -0 | -0.57 | -0.14 |
Asset Writedown & Restructuring Costs | -2.69 | 0.96 | 2.13 | - | - | - |
Loss (Gain) From Sale of Investments | 7.67 | 7.67 | 2.23 | -2.96 | -1.36 | -0.26 |
Provision & Write-off of Bad Debts | 2.77 | -0.42 | 38.65 | 47.84 | 62.57 | 43.53 |
Other Operating Activities | -33.18 | 0.67 | 5.35 | 2.13 | -0.97 | 4.31 |
Change in Accounts Receivable | -134.18 | -134.18 | -82.41 | -320.19 | -150.79 | -96.55 |
Change in Accounts Payable | 126.97 | 126.97 | 0.55 | 194.76 | 55.88 | 28.08 |
Change in Other Net Operating Assets | 1.61 | 1.61 | 0.01 | 14.6 | 1.06 | 9.66 |
Operating Cash Flow | -31.89 | 23.51 | -35.94 | -2.72 | 1.13 | 19.39 |
Operating Cash Flow Growth | - | - | - | - | -94.19% | -52.84% |
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 | -10.99 | -11.44 | -6.22 | -26.5 | -14 | -3.31 |
Sale of Property, Plant & Equipment | 81.24 | 40.03 | 0.08 | 0.05 | 0.02 | 0.15 |
Divestitures | 12.08 | 12.08 | - | 0 | - | - |
Investment in Securities | -23.06 | 40.6 | 48.89 | 11.14 | -133.7 | 0.32 |
Other Investing Activities | -69.77 | - | - | - | - | - |
Investing Cash Flow | -10.5 | 81.27 | 42.75 | -15.3 | -147.68 | -2.83 |
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 | - | - | 32.21 | - | - | 1.05 |
Total Debt Issued | - | - | 32.21 | - | - | 1.05 |
Short-Term Debt Repaid | - | -31.65 | - | - | - | - |
Long-Term Debt Repaid | - | -6.79 | -11.19 | -11.47 | -12.57 | -14.12 |
Lease Payments | -6.79 | -6.79 | -11.19 | -11.47 | -12.57 | -14.12 |
Total Debt Repaid | -8.44 | -38.44 | -11.19 | -11.47 | -12.57 | -14.12 |
Net Debt Issued (Repaid) | -8.44 | -38.44 | 21.02 | -11.47 | -12.57 | -13.07 |
Issuance of Common Stock | 34.49 | 34.49 | 7.97 | 4.28 | 270.65 | 11.15 |
Repurchase of Common Stock | -3.72 | -3.72 | -4.28 | -0.76 | -30.91 | - |
Common Dividends Paid | - | -0.13 | -36.92 | - | -12 | -31.6 |
Other Financing Activities | -21.26 | - | - | - | 1.5 | 1.5 |
Financing Cash Flow | 1.07 | -7.8 | -12.21 | -7.95 | 216.67 | -32.03 |
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 | -0.09 | -0.07 | -0.2 | -0.11 | 0.03 | -0.08 |
Net Cash Flow | -41.41 | 96.92 | -5.61 | -26.09 | 70.15 | -15.54 |
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 | -42.89 | 12.07 | -42.16 | -29.22 | -12.87 | 16.09 |
Free Cash Flow Growth | - | - | - | - | - | -58.88% |
Free Cash Flow Margin | -12.16% | 2.19% | -7.20% | -3.90% | -2.95% | 4.22% |
Free Cash Flow Per Share | -0.35 | 0.10 | -0.35 | -0.24 | -0.11 | 0.15 |
Levered Free Cash Flow | 56.34 | 119.82 | -36.52 | -40.7 | -12.35 | 28.62 |
Unlevered Free Cash Flow | 56.42 | 120.27 | -35.38 | -40.14 | -11.91 | 29.4 |
Free Cash Flow After Leases | -49.68 | 5.28 | -53.35 | -40.69 | -25.44 | 1.96 |
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 Interest Paid | 0.18 | 0.18 | 0.23 | 0.19 | 0.13 | - |
Cash Income Tax Paid | 42.66 | 54.61 | 63.12 | 51.61 | 33.97 | 27.8 |
Change in Working Capital | -6.63 | -6.63 | -88.44 | -123.64 | -99.11 | -64.44 |