Shenzhen L&A Design Holding Limited (SHE:300949)
China · Delayed Price · Currency is CNY 22.50
+0.55 (2.51%)
At close: Aug 17, 2026
SHE:300949 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 | Jan '22 Jan 1, 2022 |
Net Income | -121.9 | -128.35 | -282.08 | -176.53 | -51.63 | 75.42 |
Depreciation & Amortization | 22.18 | 22.18 | 34.65 | 34.8 | 32.05 | 26.11 |
Other Amortization | 7.95 | 7.95 | 13.61 | 8.18 | 5.18 | 4.11 |
Loss (Gain) From Sale of Assets | -3.45 | -3.45 | -4.74 | -0.05 | -0.04 | -0.05 |
Asset Writedown & Restructuring Costs | 41.2 | 41.2 | 52.65 | 7.02 | - | 0.01 |
Loss (Gain) From Sale of Investments | 17.07 | 17.07 | 117.52 | 15.45 | -12.47 | -14.07 |
Provision & Write-off of Bad Debts | 47.07 | 47.07 | 59.8 | 61.71 | 31.21 | 18.55 |
Other Operating Activities | -66.53 | -1.05 | 5.31 | 7.17 | 2.39 | 2.85 |
Change in Accounts Receivable | 13.76 | 13.76 | 9.32 | -51.55 | -119.7 | -139.46 |
Change in Inventory | 10.11 | 10.11 | 9.02 | -62.19 | -37.02 | 3.72 |
Change in Accounts Payable | -3.74 | -3.74 | -28.86 | 61.62 | 58.96 | -19.31 |
Change in Other Net Operating Assets | 1.9 | 1.9 | 3.72 | 0.5 | - | - |
Operating Cash Flow | -19.93 | 39.1 | -21.64 | -117.35 | -90.8 | -47.46 |
Operating Cash Flow Growth | - | - | - | - | - | - |
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 | Jan '22 Jan 1, 2022 |
Capital Expenditures | 5.88 | -8.2 | -40.87 | -48.97 | -34.86 | -69.81 |
Sale of Property, Plant & Equipment | 12.62 | 11.66 | 0.05 | 0.48 | 6.61 | 0.04 |
Cash Acquisitions | -0.77 | -0.77 | - | - | -6.67 | - |
Divestitures | -1.37 | 0.06 | 2 | 3.12 | - | - |
Investment in Securities | 42.55 | 42.01 | 87.41 | -64.92 | 971.42 | -586.76 |
Other Investing Activities | -42.51 | 3.64 | 15.79 | 6.01 | -844.55 | 5.64 |
Investing Cash Flow | 16.41 | 48.4 | 64.38 | -104.28 | 91.95 | -650.89 |
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 | Jan '22 Jan 1, 2022 |
Short-Term Debt Issued | - | 151.72 | 208.18 | 171.1 | 2.75 | 1 |
Total Debt Issued | 117.73 | 151.72 | 208.18 | 171.1 | 2.75 | 1 |
Short-Term Debt Repaid | - | -206.61 | -234.25 | -2.61 | -1.1 | -19 |
Long-Term Debt Repaid | - | -11.86 | -13.69 | -19.03 | -19.2 | -17.77 |
Total Debt Repaid | -180.35 | -218.47 | -247.93 | -21.65 | -20.3 | -36.77 |
Net Debt Issued (Repaid) | -62.62 | -66.76 | -39.75 | 149.45 | -17.55 | -35.77 |
Issuance of Common Stock | - | - | 10.41 | - | - | 734.98 |
Repurchase of Common Stock | -3.73 | -3.73 | - | - | - | - |
Common Dividends Paid | -2.9 | -3.38 | -6.15 | -0.95 | - | -0.38 |
Other Financing Activities | -5.41 | 0.19 | 0.22 | 9.62 | 1.49 | -12.47 |
Financing Cash Flow | -74.65 | -73.67 | -35.27 | 158.13 | -16.06 | 686.36 |
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 | Jan '22 Jan 1, 2022 |
Foreign Exchange Rate Adjustments | -2.27 | -1.39 | 0.91 | 2.52 | -0.23 | -0.02 |
Net Cash Flow | -80.45 | 12.43 | 8.39 | -60.99 | -15.14 | -12.01 |
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 | Jan '22 Jan 1, 2022 |
Free Cash Flow | -14.05 | 30.9 | -62.51 | -166.32 | -125.66 | -117.27 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -3.31% | 7.11% | -15.15% | -34.76% | -26.17% | -19.17% |
Free Cash Flow Per Share | -0.16 | 0.35 | -0.72 | -1.91 | -1.44 | -1.41 |
Levered Free Cash Flow | -14.43 | 47.89 | -26.04 | -73.3 | -84.58 | -134.73 |
Unlevered Free Cash Flow | -12.3 | 50.38 | -21.29 | -71.32 | -83.5 | -133.23 |
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 | Jan '22 Jan 1, 2022 |
Cash Income Tax Paid | 19.78 | 21.63 | 22.25 | 25.9 | 33.85 | 42.59 |
Change in Working Capital | 36.48 | 36.48 | -18.36 | -75.1 | -97.49 | -160.38 |