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 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 | -38.2 | 19.53 | -45.31 | 44.06 | 30.68 | 102.8 |
Depreciation & Amortization | 30.63 | 27.31 | 25.61 | 21.89 | 20.4 | 19.96 |
Other Amortization | 8.68 | 10.7 | 5.29 | 4.29 | 5.15 | 6.9 |
Loss (Gain) From Sale of Assets | -0.39 | -0.18 | -6.95 | -0.14 | -0.02 | - |
Asset Writedown & Restructuring Costs | 2.69 | -3.05 | -1.97 | 0.01 | 0.05 | 13.54 |
Loss (Gain) From Sale of Investments | -0.69 | -2.33 | -9.07 | -16.16 | -15.44 | -9.83 |
Provision & Write-off of Bad Debts | 10.87 | 17.76 | 19.38 | 11.53 | 11.42 | - |
Other Operating Activities | 2.95 | 1.99 | 2.62 | 0.22 | -1.77 | 1.59 |
Change in Accounts Receivable | 28.59 | -13.9 | -16.71 | -77.79 | -54.79 | -64.64 |
Change in Inventory | - | - | 0 | -0 | - | - |
Change in Accounts Payable | 7.55 | -21.77 | -40.66 | 21.98 | -36.84 | -29.94 |
Change in Other Net Operating Assets | -5.07 | -4.45 | -0.23 | 4.64 | - | - |
Operating Cash Flow | 40.85 | 33.24 | -73.31 | 12.18 | -42.52 | 38.98 |
Operating Cash Flow Growth | 245.27% | - | - | - | - | -72.75% |
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 | -14.57 | -51.68 | -23.04 | -20.01 | -11.01 | -14.64 |
Sale of Property, Plant & Equipment | - | 0.02 | 0.1 | 0.07 | - | - |
Cash Acquisitions | - | - | - | - | -17.5 | - |
Divestitures | 0.17 | -0.81 | - | - | - | - |
Investment in Securities | 72.86 | 155.72 | 105.81 | -64.51 | 166.69 | -690 |
Other Investing Activities | -89.72 | 8.78 | 10.61 | 12.98 | 17.92 | 5.96 |
Investing Cash Flow | -31.27 | 112.03 | 93.47 | -71.47 | 156.1 | -698.68 |
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 | - | 50.5 | 1 | - | - | - |
Total Debt Issued | 0.5 | 50.5 | 1 | - | - | - |
Long-Term Debt Repaid | - | -19.69 | -17.92 | -18.79 | -18.71 | -37.69 |
Lease Payments | -10.51 | -19.69 | -17.92 | -18.79 | -18.71 | -19.69 |
Total Debt Repaid | -60.51 | -19.69 | -17.92 | -18.79 | -18.71 | -37.69 |
Net Debt Issued (Repaid) | -60.01 | 30.81 | -16.92 | -18.79 | -18.71 | -37.69 |
Issuance of Common Stock | - | - | - | 5.92 | - | 774.3 |
Repurchase of Common Stock | -1.96 | -1.96 | -17.19 | - | - | - |
Common Dividends Paid | -2.9 | -1.09 | -8.15 | -5.43 | -13.56 | -0.15 |
Dividends Paid | -2.9 | -1.09 | -8.15 | -5.43 | -13.56 | -0.15 |
Other Financing Activities | -10.82 | 0.56 | 1.42 | 1.7 | 0.2 | -70.85 |
Financing Cash Flow | -75.69 | 28.32 | -40.84 | -16.6 | -32.07 | 665.62 |
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 |
Net Cash Flow | -66.12 | 173.59 | -20.68 | -75.89 | 81.51 | 5.92 |
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 | 26.28 | -18.45 | -96.35 | -7.83 | -53.53 | 24.34 |
Free Cash Flow Growth | - | - | - | - | - | -82.14% |
Free Cash Flow Margin | 10.31% | -5.82% | -30.23% | -1.62% | -12.11% | 4.63% |
Free Cash Flow Per Share | 0.12 | -0.09 | -0.47 | -0.04 | -0.26 | 0.13 |
Levered Free Cash Flow | 47.15 | -37.3 | 3.19 | -84.26 | -62.4 | -3.05 |
Unlevered Free Cash Flow | 48.36 | -34.88 | 5.41 | -83.41 | -61.96 | -2.06 |
Free Cash Flow After Leases | 15.77 | -38.13 | -114.27 | -26.62 | -72.24 | 4.65 |
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 | 17.56 | 13.75 | 40.09 | 28.7 | 40.57 | 45.57 |
Change in Working Capital | 24.31 | -38.49 | -62.9 | -53.53 | -92.98 | -95.99 |