LAY-OUT Planning Consultants Co. Ltd. (SHE:300989)

China · Delayed Price · Currency is CNY

15.16

+0.46 (3.13%)

At close: Sep 7, 2026

SHE:300989 Financials Overview

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Revenue & Profits

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
Revenue	254.8	316.86	318.79	482.82	442.06	525.55
Revenue Growth	-16.42%	-0.61%	-33.97%	9.22%	-15.89%	6.69%
Gross Profit	87.32	150.28	121.09	219.75	186.2	257.11
Operating Income	-37.81	17.7	-54.18	26.54	10.07	104.23
Net Income	-37.72	19.53	-45.31	44.06	30.68	102.8
Earnings Per Share	-0.17	0.09	-0.22	0.21	0.15	0.53
EPS Growth	-	-	-	43.64%	-72.59%	-10.86%

Cash & Debt

Fiscal Year	Current	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 & Investments	580.26	685.11	673.08	741.73	827.01	1,038
Total Debt	51.5	113.35	81.07	65.03	17.38	30.74
Net Cash (Debt)	528.75	571.77	592.01	676.71	809.63	1,008
Net Cash Growth	4.80%	-3.42%	-12.52%	-16.42%	-19.66%	214.48%
Net Cash Per Share	2.42	2.63	2.87	3.23	3.86	5.23

Cash Flow & CapEx

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
Operating Cash Flow	40.85	33.24	-73.31	12.18	-42.52	38.98
Capital Expenditures	-14.57	-51.68	-23.04	-20.01	-11.01	-14.64
Free Cash Flow	26.28	-18.45	-96.35	-7.83	-53.53	24.34
Free Cash Flow Growth	-	-	-	-	-	-82.14%

Margins

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
Gross Margin	34.27%	47.43%	37.98%	45.51%	42.12%	48.92%
Operating Margin	-14.84%	5.58%	-17.00%	5.50%	2.28%	19.83%
Pretax Margin	-16.44%	7.04%	-12.67%	9.83%	7.38%	22.48%
Profit Margin	-14.80%	6.16%	-14.21%	9.13%	6.94%	19.56%
FCF Margin	10.31%	-5.82%	-30.23%	-1.62%	-12.11%	4.63%

Dividends

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 7, 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
Dividend Per Share	0.010	0.010	-	0.038	0.026	0.108
Dividend Per Share Growth	0%	-	-	50.39%	-76.23%	-
Dividend Yield	0.07%	0.06%	-	0.26%	0.27%	0.88%

Valuation

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 7, 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
PE Ratio	-	189.49	-	71.65	66.00	25.39
P/FCF Ratio	117.30	-	-	-	-	107.25
PS Ratio	12.10	11.68	10.50	6.54	4.58	4.97