Guangzhou S.P.I Design Co., Ltd. (SHE:300844)
China · Delayed Price · Currency is CNY 43.52
+1.73 (4.14%)
At close: Feb 2, 2026
Guangzhou S.P.I Design Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 |
Net Income | -29.59 | 28.62 | -108.34 | -122.48 | 51.85 | 102.07 |
Depreciation & Amortization | 17.71 | 17.71 | 23 | 26.38 | 24.41 | 4.27 |
Other Amortization | 5.03 | 5.03 | 4.16 | 7.74 | 4.97 | 3.6 |
Loss (Gain) From Sale of Assets | -1.58 | -1.58 | -2.29 | -0.93 | -0.05 | - |
Asset Writedown & Restructuring Costs | 1 | 1 | 5.94 | 0.07 | 0 | 0.01 |
Loss (Gain) From Sale of Investments | -9.63 | -9.63 | -16.44 | -17.17 | -6.83 | -0.7 |
Provision & Write-off of Bad Debts | 54 | 54 | 85.17 | 72.97 | 56.44 | 15.2 |
Other Operating Activities | 49.92 | 1.14 | 2.2 | -4.76 | 12.35 | 6.84 |
Change in Accounts Receivable | -130.04 | -130.04 | 14.39 | -15.44 | -199.06 | -88.38 |
Change in Inventory | -3.3 | -3.3 | - | - | - | - |
Change in Accounts Payable | 9.34 | 9.34 | -12.09 | -21.31 | -28.56 | 30.93 |
Change in Other Net Operating Assets | 1.2 | 1.2 | 0.56 | 0.98 | 1.16 | 1.77 |
Operating Cash Flow | -30.56 | -21.12 | 7.87 | -99.14 | -91.95 | 72.7 |
Operating Cash Flow Growth | - | - | - | - | - | 111.11% |
Capital Expenditures | -9.55 | -8.33 | -69.71 | -26.51 | -26.22 | -8.07 |
Sale of Property, Plant & Equipment | 2.05 | 2.6 | 2.16 | 0.25 | 0.08 | 0.05 |
Cash Acquisitions | -2.24 | -5.01 | - | - | -7.27 | - |
Divestitures | - | - | - | 7.2 | - | - |
Investment in Securities | 60.2 | 130 | 281.44 | 153.05 | -565 | 0.24 |
Other Investing Activities | 5.72 | 7.29 | 14.21 | 16.53 | 0.32 | - |
Investing Cash Flow | 56.18 | 126.56 | 228.1 | 150.51 | -598.09 | -7.78 |
Short-Term Debt Issued | - | 31.2 | 31.5 | 54.4 | 10 | 10.67 |
Total Debt Issued | 99.93 | 31.2 | 31.5 | 54.4 | 10 | 10.67 |
Short-Term Debt Repaid | - | -29.94 | -58.9 | -25.5 | -20 | - |
Long-Term Debt Repaid | - | -11.43 | -14.93 | -22.34 | -21.77 | - |
Total Debt Repaid | -32 | -41.37 | -73.83 | -47.84 | -41.77 | - |
Net Debt Issued (Repaid) | 67.93 | -10.17 | -42.33 | 6.56 | -31.77 | 10.67 |
Issuance of Common Stock | 0.77 | - | - | - | 718.78 | - |
Common Dividends Paid | -1.3 | -0.61 | -0.86 | -0.7 | -0.49 | -45.59 |
Other Financing Activities | -2.62 | - | 0.48 | 0.25 | -20.68 | -6.79 |
Financing Cash Flow | 64.78 | -10.78 | -42.72 | 6.11 | 665.84 | -41.71 |
Net Cash Flow | 90.38 | 94.66 | 193.26 | 57.48 | -24.2 | 23.21 |
Free Cash Flow | -40.11 | -29.45 | -61.83 | -125.65 | -118.17 | 64.63 |
Free Cash Flow Growth | - | - | - | - | - | 201.17% |
Free Cash Flow Margin | -8.44% | -6.41% | -18.56% | -38.01% | -20.04% | 13.18% |
Free Cash Flow Per Share | -0.43 | -0.32 | -0.69 | -1.39 | -1.57 | 0.95 |
Cash Income Tax Paid | 19.95 | 18.29 | 9.48 | 26.18 | 32.91 | 48.17 |
Levered Free Cash Flow | -32.96 | -39.6 | -26.7 | -69.11 | -110.88 | 36.14 |
Unlevered Free Cash Flow | -31.5 | -38.5 | -25.41 | -66.67 | -107.89 | 37.33 |
Change in Working Capital | -117.42 | -117.42 | 14.47 | -60.96 | -235.11 | -58.6 |
Source: S&P Global Market Intelligence. Standard template. Financial Sources.