Pony Testing Co., Ltd. (SHE:300887)
China · Delayed Price · Currency is CNY 7.06
+0.20 (2.92%)
At close: Jul 31, 2026
Pony Testing 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 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Net Income | -204.49 | -245.97 | -356.31 | 107.78 | 322.54 | 220.29 |
Depreciation & Amortization | 211.87 | 211.87 | 236.67 | 223.66 | 230.41 | 177.14 |
Other Amortization | 29.26 | 29.26 | 47.89 | 46.46 | 35.26 | 16.43 |
Loss (Gain) From Sale of Assets | -2.51 | -2.51 | 8.25 | 22.69 | 0.63 | -0.02 |
Asset Writedown & Restructuring Costs | 36.51 | 36.51 | 32.7 | 57.67 | 27.36 | 0.08 |
Loss (Gain) From Sale of Investments | -6.91 | -6.91 | -15.23 | -14.43 | 15.82 | -1.53 |
Provision & Write-off of Bad Debts | 82.95 | 82.95 | 91.64 | 84.41 | 67.16 | 41.53 |
Other Operating Activities | -34.02 | 9.92 | 14.13 | 19 | 28.15 | 2.17 |
Change in Accounts Receivable | 140.75 | 140.75 | 82.57 | 14.91 | -373.26 | -534.61 |
Change in Inventory | -14.04 | -14.04 | 0.72 | -14.37 | -22.27 | -13.12 |
Change in Accounts Payable | -111.18 | -111.18 | -91.55 | -176.87 | 314.21 | 148.15 |
Change in Other Net Operating Assets | -1.37 | -1.37 | 22.57 | - | - | - |
Operating Cash Flow | 106.59 | 109.05 | 36.02 | 327.98 | 622.99 | 47.28 |
Operating Cash Flow Growth | 121.48% | 202.73% | -89.02% | -47.35% | 1217.69% | -72.58% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -95.77 | -105.93 | -176.42 | -557.14 | -491.74 | -488.1 |
Sale of Property, Plant & Equipment | 6.31 | 115.16 | 0.94 | 1.15 | 0.06 | - |
Cash Acquisitions | -5.72 | -5.72 | -5.72 | -32 | -40.67 | -39.72 |
Divestitures | - | - | - | 0.43 | - | - |
Investment in Securities | 67 | -5 | 290 | 261.33 | -830.4 | 141 |
Other Investing Activities | 10.8 | 10.47 | 15.04 | 15.74 | 8.47 | 1.41 |
Investing Cash Flow | -17.39 | 8.98 | 123.84 | -310.47 | -1,354 | -385.41 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | - | 201.52 | 311.56 | 215.1 |
Long-Term Debt Issued | - | 102.35 | 276.28 | 27.35 | 9.43 | - |
Total Debt Issued | 63.5 | 102.35 | 276.28 | 228.87 | 320.99 | 215.1 |
Short-Term Debt Repaid | - | - | - | -138.47 | -427.26 | -0.54 |
Long-Term Debt Repaid | - | -284 | -288.65 | -60.04 | -42.47 | -34.61 |
Total Debt Repaid | -248.6 | -284 | -288.65 | -198.51 | -469.73 | -35.15 |
Net Debt Issued (Repaid) | -185.1 | -181.65 | -12.36 | 30.36 | -148.74 | 179.95 |
Issuance of Common Stock | - | - | - | 8.46 | 1,229 | - |
Repurchase of Common Stock | -0.22 | -0.22 | -3.33 | -0.49 | -0.27 | - |
Common Dividends Paid | -1.57 | -2.44 | -39.05 | -205.36 | -70.21 | -40.38 |
Other Financing Activities | 31.46 | -1.37 | -2.1 | -2 | -35.68 | 33.04 |
Financing Cash Flow | -155.42 | -185.67 | -56.85 | -169.04 | 973.92 | 172.62 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | -0 | 0.05 | 0 | -0.01 | -0.04 | 0.01 |
Net Cash Flow | -66.22 | -67.59 | 103.02 | -151.55 | 242.58 | -165.51 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 10.81 | 3.12 | -140.39 | -229.16 | 131.25 | -440.82 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 0.79% | 0.23% | -9.11% | -9.29% | 3.49% | -21.97% |
Free Cash Flow Per Share | 0.02 | 0.01 | -0.26 | -0.42 | 0.25 | -0.94 |
Levered Free Cash Flow | 104.93 | 78.56 | -2.71 | -260.28 | 6.08 | -422.78 |
Unlevered Free Cash Flow | 108.51 | 82.84 | 3.85 | -253.93 | 16.15 | -419.54 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Cash Income Tax Paid | 69.8 | 72.76 | 87.74 | 123.72 | 74.88 | 61.74 |
Change in Working Capital | -6.07 | -6.07 | -23.7 | -219.25 | -104.33 | -408.8 |