Hangzhou Prevail Optoelectronic Equipment Co., Ltd. (SHE:300710)

SHE:300710 Cash Flow Statement

Financials in millions CNY. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	-28.32	-29.29	-199.37	-9.93	-21.51	31.38
Depreciation & Amortization	12.86	12.89	12.91	9.96	12.09	16.05
Other Amortization	1.48	1.35	0.3	0.36	1.09	0.73
Loss (Gain) From Sale of Assets	-0.1	-0.11	0	-0.01	-0.4	-0.01
Asset Writedown & Restructuring Costs	47.94	36.01	220.83	14.55	73.52	2.15
Loss (Gain) From Sale of Investments	-4.5	-0.73	-1.17	1.12	-12.08	-4.86
Other Operating Activities	4.87	6.46	8.23	5.86	12.41	1.86
Change in Accounts Receivable	1.89	41.07	-22.13	-7.17	-81.39	-75.42
Change in Inventory	3.63	-3.61	15.99	26.58	-2.72	14.21
Change in Accounts Payable	4.32	-11.26	21.22	-3.9	49.05	72.18
Operating Cash Flow	36.16	53.77	55.81	35.72	21.48	67.39
Operating Cash Flow Growth	-5.12%	-3.65%	56.22%	66.28%	-68.12%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-5.55	-11.89	-23.94	-58.77	-66.44	-28.83
Sale of Property, Plant & Equipment	0.18	0.18	0.01	0.01	0.26	28.55
Cash Acquisitions	-	-	-	-	-	-20.2
Divestitures	-	-	-	-	5.58	37.99
Sale (Purchase) of Real Estate	-	-	-	-	-1.87	-
Investment in Securities	15.2	21.21	25.74	31.89	-143.16	10.77
Other Investing Activities	-9.51	0.74	1.9	2.39	64.97	5.44
Investing Cash Flow	0.34	10.24	3.7	-24.48	-140.67	33.72

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Short-Term Debt Issued	-	12.2	77.2	113	95.5	15
Total Debt Issued	60.8	12.2	77.2	113	95.5	15
Short-Term Debt Repaid	-	-51.2	-139	-95.5	-	-98.36
Long-Term Debt Repaid	-	-0.42	-1.25	-0.47	-4.05	-18.76
Total Debt Repaid	-41.22	-51.62	-140.25	-95.97	-4.05	-117.12
Net Debt Issued (Repaid)	19.58	-39.42	-63.05	17.03	91.45	-102.12
Common Dividends Paid	-0.85	-1.2	-3.27	-3.64	-3.52	-6.79
Other Financing Activities	-2.16	-	-4	-	3.92	-12.96
Financing Cash Flow	16.58	-40.62	-70.33	13.39	91.85	-121.87

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Foreign Exchange Rate Adjustments	-0.34	-0	0.02	0.05	1.59	-0.6
Net Cash Flow	52.74	23.39	-10.8	24.68	-25.75	-21.36

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	30.61	41.88	31.86	-23.04	-44.96	38.55
Free Cash Flow Growth	25.37%	31.43%	-	-	-	-
Free Cash Flow Margin	11.88%	15.49%	9.20%	-6.43%	-8.47%	5.29%
Free Cash Flow Per Share	0.31	0.42	0.32	-0.23	-0.45	0.39
Levered Free Cash Flow	41.81	40.71	37.27	-49.72	-21.06	88.13
Unlevered Free Cash Flow	42	41.44	39.29	-47.43	-18.64	90.44

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	9.8	12.9	20.44	25.72	7.26	0.21
Change in Working Capital	9.8	27.18	14.08	13.82	-43.65	20.09

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 4, 2026

Data Sources Report a data error