Changsha DIALINE New Material Sci.&Tech. Co., Ltd. (SHE:300700)
China · Delayed Price · Currency is CNY 13.92
-0.49 (-3.40%)
Oct 27, 2026, 3:04 PM CST
SHE:300700 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 | Dec '21 Dec 31, 2021 |
Net Income | -107.55 | -192.75 | -243.62 | 112.46 | 90.96 | -78.12 |
Depreciation & Amortization | 78.8 | 78.84 | 74.49 | 61.7 | 54.95 | 40.95 |
Other Amortization | 4.96 | 4.91 | 4.97 | 1.28 | 0.15 | 0.13 |
Loss (Gain) From Sale of Assets | -0.05 | -0.05 | 0.18 | 0.44 | 0.01 | 0.01 |
Asset Writedown & Restructuring Costs | 66.96 | 66.96 | 95.67 | 0.31 | 0.16 | 53.04 |
Loss (Gain) From Sale of Investments | 4.73 | 4.73 | 4.01 | 1.28 | - | - |
Provision & Write-off of Bad Debts | 37.71 | 37.71 | 9.12 | 9.92 | 4.31 | - |
Other Operating Activities | -43.16 | 35.28 | 65.86 | 22.9 | 13.33 | 17.93 |
Change in Accounts Receivable | -144.28 | -144.28 | 290.56 | -165.68 | -333.19 | -22.01 |
Change in Inventory | -64.08 | -51.44 | 4.56 | -46.79 | -63.52 | -3.82 |
Change in Accounts Payable | 123.81 | 123.81 | -79.69 | -11.38 | 236.65 | 27.87 |
Change in Other Net Operating Assets | 7.75 | -4.89 | -6.84 | 40.16 | - | - |
Operating Cash Flow | -68.48 | -75.25 | 192.34 | 32.69 | 15.69 | 29.7 |
Operating Cash Flow Growth | - | - | 488.35% | 108.41% | -47.18% | 8.89% |
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 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -1.68 | -32.53 | -28.97 | -87.52 | -111.48 | -47.52 |
Sale of Property, Plant & Equipment | 0.1 | 0.11 | 0.24 | 2.16 | 0.19 | 5.96 |
Cash Acquisitions | - | - | - | -63.28 | - | - |
Investment in Securities | - | -2 | - | -8.25 | - | -1.5 |
Other Investing Activities | 39.9 | - | - | - | - | - |
Investing Cash Flow | 38.32 | -34.42 | -28.73 | -156.89 | -111.29 | -43.05 |
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 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | 343 | 318.62 | 415.8 | 402.4 | 240.43 |
Long-Term Debt Repaid | - | -312.7 | -292.19 | -493.84 | -252.38 | -228.02 |
Lease Payments | -2.3 | -2.3 | -12.83 | -1.34 | -0.31 | - |
Net Debt Issued (Repaid) | 111.44 | 30.3 | 26.43 | -78.04 | 150.02 | 12.4 |
Issuance of Common Stock | 4.34 | 4.34 | 31.23 | 374.96 | - | - |
Repurchase of Common Stock | - | - | -65.03 | - | - | - |
Common Dividends Paid | -11.81 | -12.57 | -47.32 | -14.29 | -11.94 | -13.48 |
Other Financing Activities | -53.02 | -84.98 | -73.97 | -4.64 | -10.16 | -0.92 |
Financing Cash Flow | 50.95 | -62.92 | -128.67 | 277.99 | 127.92 | -1.99 |
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 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | -0.18 | -0.16 | 0.11 | 0.22 | 0.73 | -0.19 |
Net Cash Flow | 20.6 | -172.75 | 35.06 | 154.01 | 33.04 | -15.53 |
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 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -70.16 | -107.78 | 163.37 | -54.83 | -95.8 | -17.82 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -14.97% | -23.96% | 45.47% | -6.46% | -14.90% | -6.58% |
Free Cash Flow Per Share | -0.18 | -0.27 | 0.42 | -0.16 | -0.32 | -0.07 |
Levered Free Cash Flow | -88.66 | -107.84 | 168.58 | 38.8 | -102.15 | -0.93 |
Unlevered Free Cash Flow | -87.37 | -99.98 | 176.62 | 47.63 | -95.35 | 9.83 |
Free Cash Flow After Leases | -72.46 | -110.08 | 150.54 | -56.17 | -96.11 | -17.82 |
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 | Dec '21 Dec 31, 2021 |
Cash Income Tax Paid | 11.89 | 8.74 | -0.32 | 58.26 | 16.96 | 8.89 |
Change in Working Capital | -110.87 | -110.87 | 181.66 | -177.6 | -148.19 | -4.24 |