Pansoft Company Limited (SHE:300996)
China · Delayed Price · Currency is CNY 18.62
+3.10 (19.97%)
At close: Jul 31, 2026
Pansoft Company 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 | 93.81 | 73.98 | 121.25 | 62.16 | 155.15 | 138.58 |
Depreciation & Amortization | 14.18 | 14.18 | 21.39 | 22.57 | 10.47 | 7.12 |
Other Amortization | 21.89 | 21.89 | 3.38 | 3.09 | 1.46 | 0.8 |
Loss (Gain) From Sale of Assets | -0.1 | -0.1 | 2.2 | -0 | 0 | -0.12 |
Asset Writedown & Restructuring Costs | 17.6 | 17.6 | 9.2 | 0.05 | 0.02 | 0.87 |
Loss (Gain) From Sale of Investments | -9.92 | -9.92 | -19.74 | -9.97 | -4.51 | -12.97 |
Provision & Write-off of Bad Debts | 4.53 | 4.53 | 7.23 | 16.12 | 5.76 | 4.57 |
Other Operating Activities | -15.2 | 1.97 | 4.86 | -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 | -44.03 | 3.91 | -0.36 | -15.23 | -1.56 |
Change in Accounts Payable | 48.28 | 48.28 | 24.84 | -23.5 | 39.98 | 59.62 |
Change in Other Net Operating Assets | -11.69 | -11.69 | 5.05 | 10.01 | 22.11 | 6.93 |
Operating Cash Flow | 97.2 | 94.54 | 115.72 | -59.14 | 48.95 | 164.17 |
Operating Cash Flow Growth | -28.13% | -18.30% | - | - | -70.18% | 77.43% |
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 | -55.46 | -51.77 | -63.36 | -34.61 | -33.08 | -38.03 |
Sale of Property, Plant & Equipment | 0.01 | 0.01 | 0.01 | 0.12 | 0.09 | 0.18 |
Cash Acquisitions | - | - | - | -13.23 | -50.2 | - |
Investment in Securities | -124.1 | -60.06 | -32.45 | 38.51 | 14.58 | -215.63 |
Other Investing Activities | 7.84 | 7.74 | 9.7 | 6.79 | 6.36 | 7.21 |
Investing Cash Flow | -171.72 | -104.08 | -86.1 | -2.41 | -62.26 | -246.27 |
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 | - | - | - | 10.79 | 20 | - |
Long-Term Debt Issued | - | 249.28 | - | - | - | - |
Total Debt Issued | 252.28 | 249.28 | - | 10.79 | 20 | - |
Short-Term Debt Repaid | - | - | - | - | -20 | - |
Long-Term Debt Repaid | - | -8.86 | -7.2 | -20.78 | -5.36 | -5.42 |
Total Debt Repaid | -10.86 | -8.86 | -7.2 | -20.78 | -25.36 | -5.42 |
Net Debt Issued (Repaid) | 241.42 | 240.42 | -7.2 | -9.99 | -5.36 | -5.42 |
Issuance of Common Stock | 12.84 | 12.84 | - | 98.58 | 17.11 | 421.8 |
Repurchase of Common Stock | - | - | -30.36 | - | - | - |
Common Dividends Paid | -30.16 | -30.1 | -20.25 | -43.13 | -42.38 | -26.45 |
Other Financing Activities | -7.59 | -8.63 | 0 | 16.66 | 24.78 | -18.94 |
Financing Cash Flow | 216.51 | 214.53 | -57.81 | 62.11 | -5.85 | 370.98 |
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 | -0.97 | -0.47 | -0.1 | -0.07 | 0.22 | -0.53 |
Net Cash Flow | 141.03 | 204.53 | -28.29 | 0.49 | -18.94 | 288.35 |
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 | 41.74 | 42.77 | 52.36 | -93.75 | 15.87 | 126.14 |
Free Cash Flow Growth | -32.65% | -18.32% | - | - | -87.42% | 48.67% |
Free Cash Flow Margin | 5.03% | 5.18% | 6.26% | -12.51% | 2.29% | 21.68% |
Free Cash Flow Per Share | 0.10 | 0.11 | 0.13 | -0.24 | 0.04 | 0.36 |
Levered Free Cash Flow | 7.62 | 16.01 | 10 | -107.05 | -52.01 | 78.9 |
Unlevered Free Cash Flow | 8.59 | 16.64 | 10.75 | -105.87 | -51.63 | 79.28 |
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 | 51.41 | 49.66 | 48.21 | 46.63 | 32.57 | 28.12 |
Change in Working Capital | -29.59 | -29.59 | -34.05 | -149.58 | -114.62 | 28.43 |