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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	-97.45	-90.85	-48.71	41.58	32.95	58.69
Depreciation & Amortization	11.11	11.79	13.75	12.09	6.44	8.98
Other Amortization	10.33	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	-5.31	-5.79	-5.97	-13.39	-12.32	-5.83
Provision & Write-off of Bad Debts	7.84	8	1.43	6.78	0.61	-1.21
Other Operating Activities	115.37	62.38	18.5	4.45	23.47	29.09
Change in Accounts Receivable	70.83	-29.39	40.31	-218.26	62.61	-120.76
Change in Accounts Payable	-101.22	19.39	-83.73	185.16	-29.13	52.7
Operating Cash Flow	69.46	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-3.19	-1.26	-10.32	-7.28	-9.08	-3.33
Sale of Property, Plant & Equipment	0.87	0.44	0.55	0.14	0.02	0.21
Cash Acquisitions	-	-	-2.11	-11.19	-22.96	-39.14
Divestitures	1.1	0.55	-	-	-0.03	-
Investment in Securities	61.39	48.82	-49.74	-44.91	-77.15	-95
Other Investing Activities	2.85	3.32	5.73	3.83	3.54	2.71
Investing Cash Flow	63.02	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	Sep 30, 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	79.54	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
Lease Payments	-7.1	-7.1	-9.93	-8.16	-8.08	-7
Total Debt Repaid	-85.91	-66.69	-51.88	-69.9	-34.08	-53.25
Net Debt Issued (Repaid)	-6.37	-2.8	8.02	-34.8	15.92	19
Issuance of Common Stock	1.85	8.65	-	1.51	2.83	-
Common Dividends Paid	-10.55	-0.3	-5.65	-11.4	-31.27	-5.4
Other Financing Activities	-4.78	-17.74	-15.44	-18.17	-	-6.87
Financing Cash Flow	-19.85	-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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Foreign Exchange Rate Adjustments	-1.03	-0.27	0.13	0.08	0.29	0.08
Net Cash Flow	111.6	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	66.27	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	10.64%	6.67%	0.30%	5.55%	17.08%	3.74%
Free Cash Flow Per Share	0.40	0.25	0.01	0.18	0.50	0.14
Levered Free Cash Flow	75.23	75.63	-4.41	-32.28	-11.65	-13.28
Unlevered Free Cash Flow	75.61	76.88	-3.44	-31.24	-10.94	-12.53
Free Cash Flow After Leases	59.17	34.76	-8	21.61	74.85	16.31

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	27.75	23.66	23.8	18.92	31.51	22.24
Change in Working Capital	-40.65	-20.29	-46.93	-29.91	32.44	-63.55

Data Source: S&P Global Market Intelligence Last updated: Oct 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:

Oct 30, 2026

Data Sources Report a data error