Guangdong Insight Brand Marketing Group Co., Ltd. (SHE:300781)

SHE:300781 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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	-89.63	-90.85	-48.71	41.58	32.95	58.69
Depreciation & Amortization	11.79	11.79	13.75	12.09	6.44	8.98
Other Amortization	9.65	9.65	2.15	3.22	6.61	0.58
Loss (Gain) From Sale of Assets	0.04	0.04	-0.5	-0.28	0.01	-0.1
Asset Writedown & Restructuring Costs	68.17	68.17	78.54	12.5	1.81	-
Loss (Gain) From Sale of Investments	-5.79	-5.79	-5.97	-13.39	-12.32	-5.83
Provision & Write-off of Bad Debts	8	8	1.43	6.78	0.61	-1.21
Other Operating Activities	86.83	62.38	18.5	4.45	23.47	29.09
Change in Accounts Receivable	-29.39	-29.39	40.31	-218.26	62.61	-120.76
Change in Accounts Payable	19.39	19.39	-83.73	185.16	-29.13	52.7
Operating Cash Flow	68.78	43.11	12.25	37.05	92.02	26.64
Operating Cash Flow Growth	-	252.03%	-66.94%	-59.74%	245.36%	-54.61%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-0.77	-1.26	-10.32	-7.28	-9.08	-3.33
Sale of Property, Plant & Equipment	0.57	0.44	0.55	0.14	0.02	0.21
Cash Acquisitions	-	-	-2.11	-11.19	-22.96	-39.14
Divestitures	0.55	0.55	-	-	-0.03	-
Investment in Securities	-29.56	48.82	-49.74	-44.91	-77.15	-95
Other Investing Activities	3.55	3.32	5.73	3.83	3.54	2.71
Investing Cash Flow	-25.66	51.88	-55.89	-59.41	-105.66	-134.55

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Short-Term Debt Issued	-	-	-	35.1	50	72.25
Long-Term Debt Issued	-	63.89	59.91	-	-	-
Total Debt Issued	81.03	63.89	59.91	35.1	50	72.25
Short-Term Debt Repaid	-	-	-	-61.74	-26	-46.25
Long-Term Debt Repaid	-	-66.69	-51.88	-8.16	-8.08	-7
Total Debt Repaid	-67.12	-66.69	-51.88	-69.9	-34.08	-53.25
Net Debt Issued (Repaid)	13.91	-2.8	8.02	-34.8	15.92	19
Issuance of Common Stock	8.65	8.65	-	1.51	2.83	-
Common Dividends Paid	-0.4	-0.3	-5.65	-11.4	-31.27	-5.4
Other Financing Activities	-19.52	-17.74	-15.44	-18.17	-	-6.87
Financing Cash Flow	2.65	-12.19	-13.06	-62.85	-12.53	6.73

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Foreign Exchange Rate Adjustments	-0.47	-0.27	0.13	0.08	0.29	0.08
Net Cash Flow	45.29	82.54	-56.58	-85.14	-25.89	-101.1

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	68	41.86	1.93	29.77	82.94	23.31
Free Cash Flow Growth	-	2067.53%	-93.51%	-64.10%	255.73%	-59.91%
Free Cash Flow Margin	10.55%	6.67%	0.30%	5.55%	17.08%	3.74%
Free Cash Flow Per Share	0.41	0.25	0.01	0.18	0.50	0.14
Levered Free Cash Flow	59.85	75.63	-4.41	-32.28	-11.65	-13.28
Unlevered Free Cash Flow	60.95	76.88	-3.44	-31.24	-10.94	-12.53

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	22.26	23.66	23.8	18.92	31.51	22.24
Change in Working Capital	-20.29	-20.29	-46.93	-29.91	32.44	-63.55

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Jul 31, 2026

Data Sources Report a data error