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Pansoft Company Limited (SHE:300996)
China flag China · Delayed Price · Currency is CNY
10.81
-0.46 (-4.08%)
At close: Oct 30, 2026

Pansoft Company Cash Flow Statement

Millions CNY. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Jan '23 Jan '22
Net Income
74.8573.98121.2562.16155.15138.58
Depreciation & Amortization
4.5514.1821.3922.5710.477.12
Other Amortization
31.5221.893.383.091.460.8
Loss (Gain) From Sale of Assets
-0.1-0.12.2-00-0.12
Asset Writedown & Restructuring Costs
17.617.69.20.050.020.87
Loss (Gain) From Sale of Investments
-9.92-9.92-19.74-9.97-4.51-12.97
Provision & Write-off of Bad Debts
4.534.537.2316.125.764.57
Other Operating Activities
-51.81.974.86-3.58-4.79-3.11
Change in Accounts Receivable
-19.11-19.11-67.04-136.5-157.08-35.74
Change in Inventory
-44.03-44.033.91-0.36-15.23-1.56
Change in Accounts Payable
48.2848.2824.84-23.539.9859.62
Change in Other Net Operating Assets
-11.69-11.695.0510.0122.116.93
Operating Cash Flow
41.6594.54115.72-59.1448.95164.17
Operating Cash Flow Growth
-53.61%-18.30%---70.18%77.43%

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Jan '23 Jan '22
Capital Expenditures
-60.67-51.77-63.36-34.61-33.08-38.03
Sale of Property, Plant & Equipment
0.090.010.010.120.090.18
Cash Acquisitions
----13.23-50.2-
Investment in Securities
-71.91-60.06-32.4538.5114.58-215.63
Other Investing Activities
11.697.749.76.796.367.21
Investing Cash Flow
-120.8-104.08-86.1-2.41-62.26-246.27

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Jan '23 Jan '22
Short-Term Debt Issued
---10.7920-
Long-Term Debt Issued
-249.28----
Total Debt Issued
252.7249.28-10.7920-
Short-Term Debt Repaid
-----20-
Long-Term Debt Repaid
--8.86-7.2-20.78-5.36-5.42
Lease Payments
-8.86-8.86-7.2-20.78-5.36-4.42
Total Debt Repaid
-13.86-8.86-7.2-20.78-25.36-5.42
Net Debt Issued (Repaid)
238.84240.42-7.2-9.99-5.36-5.42
Issuance of Common Stock
12.8412.84-98.5817.11421.8
Repurchase of Common Stock
---30.36---
Common Dividends Paid
-28.49-30.1-20.25-43.13-42.38-26.45
Other Financing Activities
-6.32-8.63016.6624.78-18.94
Financing Cash Flow
216.87214.53-57.8162.11-5.85370.98

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Jan '23 Jan '22
Foreign Exchange Rate Adjustments
-1.18-0.47-0.1-0.070.22-0.53
Net Cash Flow
136.54204.53-28.290.49-18.94288.35

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Jan '23 Jan '22
Free Cash Flow
-19.0242.7752.36-93.7515.87126.14
Free Cash Flow Growth
--18.32%---87.42%48.67%
Free Cash Flow Margin
-2.37%5.18%6.26%-12.51%2.29%21.68%
Free Cash Flow Per Share
-0.050.110.13-0.240.040.36
Levered Free Cash Flow
23.3316.0110-107.05-52.0178.9
Unlevered Free Cash Flow
23.5416.6410.75-105.87-51.6379.28
Free Cash Flow After Leases
-27.8933.9145.16-114.5410.51121.72

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Jan '23 Jan '22
Cash Income Tax Paid
50.8949.6648.2146.6332.5728.12
Change in Working Capital
-29.59-29.59-34.05-149.58-114.6228.43