Guangzhou S.P.I Design Co., Ltd. (SHE:300844)
China · Delayed Price · Currency is CNY 24.53
-0.62 (-2.47%)
At close: Sep 30, 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.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Net Income | -66.13 | -26.26 | 28.62 | -108.34 | -122.48 | 51.85 |
Depreciation & Amortization | 15.23 | 16.66 | 20.53 | 23 | 26.38 | 24.41 |
Other Amortization | 6.3 | 4.79 | 2.2 | 4.16 | 7.74 | 4.97 |
Loss (Gain) From Sale of Assets | 1.33 | -0.01 | -1.58 | -2.29 | -0.93 | -0.05 |
Asset Writedown & Restructuring Costs | 10.17 | 10.18 | 4.06 | 15.5 | 0.07 | 0 |
Loss (Gain) From Sale of Investments | -3.78 | -4.17 | -9.63 | -16.44 | -17.17 | -6.83 |
Provision & Write-off of Bad Debts | 49.97 | 45.06 | 50.94 | 75.6 | 72.97 | 56.44 |
Other Operating Activities | 3.17 | 5.09 | 1.14 | 2.2 | -4.76 | 12.35 |
Change in Accounts Receivable | -82.8 | -82.8 | -130.04 | 14.39 | -15.44 | -199.06 |
Change in Inventory | -11.5 | -6.7 | -3.3 | - | - | - |
Change in Accounts Payable | 34.19 | 25 | 9.34 | -12.09 | -21.31 | -28.56 |
Change in Other Net Operating Assets | 27.78 | 3.79 | 1.2 | 0.56 | 0.98 | 1.16 |
Operating Cash Flow | -22.65 | -12.22 | -21.12 | 7.87 | -99.14 | -91.95 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Capital Expenditures | -9.08 | -8.54 | -8.33 | -69.71 | -26.51 | -26.22 |
Sale of Property, Plant & Equipment | 2.28 | 1.04 | 2.6 | 2.16 | 0.25 | 0.08 |
Cash Acquisitions | - | -2.24 | -5.01 | - | - | -7.27 |
Divestitures | - | - | - | - | 7.2 | - |
Investment in Securities | 169.51 | -30.01 | 130 | 281.44 | 153.05 | -565 |
Other Investing Activities | 2 | 2 | 7.29 | 14.21 | 16.53 | 0.32 |
Investing Cash Flow | 164.72 | -37.75 | 126.56 | 228.1 | 150.51 | -598.09 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | 100.29 | 31.2 | 31.5 | 54.4 | 10 |
Total Debt Issued | 80.3 | 100.29 | 31.2 | 31.5 | 54.4 | 10 |
Short-Term Debt Repaid | - | -20.57 | -29.94 | -58.9 | -25.5 | -20 |
Long-Term Debt Repaid | - | -11.59 | -11.43 | -14.93 | -22.34 | -21.77 |
Lease Payments | -11.24 | -11.59 | -11.43 | -14.93 | -22.34 | -21.77 |
Total Debt Repaid | -91.13 | -32.16 | -41.37 | -73.83 | -47.84 | -41.77 |
Net Debt Issued (Repaid) | -10.83 | 68.13 | -10.17 | -42.33 | 6.56 | -31.77 |
Issuance of Common Stock | 57.56 | 57.56 | - | - | - | 718.78 |
Common Dividends Paid | -2.38 | -1.96 | -0.61 | -0.86 | -0.7 | -0.49 |
Other Financing Activities | 0.49 | 0.49 | - | 0.48 | 0.25 | -20.68 |
Financing Cash Flow | 44.83 | 124.21 | -10.78 | -42.72 | 6.11 | 665.84 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | 0.02 | -0.02 | - | - | - | - |
Net Cash Flow | 186.93 | 74.22 | 94.66 | 193.26 | 57.48 | -24.2 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Free Cash Flow | -31.72 | -20.76 | -29.45 | -61.83 | -125.65 | -118.17 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -7.17% | -4.39% | -6.41% | -18.56% | -38.01% | -20.04% |
Free Cash Flow Per Share | -0.35 | -0.23 | -0.33 | -0.69 | -1.39 | -1.57 |
Levered Free Cash Flow | 17.8 | -9.95 | -39.63 | -26.7 | -69.11 | -110.88 |
Unlevered Free Cash Flow | 19.67 | -8.19 | -38.53 | -25.41 | -66.67 | -107.89 |
Free Cash Flow After Leases | -42.96 | -32.35 | -40.88 | -76.77 | -147.99 | -139.94 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash Income Tax Paid | 27.16 | 21.57 | 18.29 | 9.48 | 26.18 | 32.91 |
Change in Working Capital | -38.92 | -63.56 | -117.42 | 14.47 | -60.96 | -235.11 |