Jinsanjiang (Zhaoqing) Silicon Material Company Limited (SHE:301059)

SHE:301059 Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	84.92	76.39	53.38	34.99	66.03	50.59
Depreciation & Amortization	41	41.86	40.03	36.19	11.71	12.02
Other Amortization	3.09	2.22	0.16	-	0.14	0.27
Loss (Gain) From Sale of Assets	0	0	-0.06	-	-	-
Asset Writedown & Restructuring Costs	0.59	0.59	0.59	0.14	0.09	0.01
Loss (Gain) From Sale of Investments	-0.17	-0.17	-0.02	-0.02	-0.04	-0
Provision & Write-off of Bad Debts	1.57	1.57	0.5	-0.04	1.15	0.14
Other Operating Activities	37.01	7.37	2.1	1.36	-2.67	0.25
Change in Accounts Receivable	4.02	4.02	-9.13	-14.22	-21.37	-4.77
Change in Inventory	-18.69	-18.69	-19.03	-2.1	1.33	-18.39
Change in Accounts Payable	-24.69	-24.69	29.53	15	31.29	11.49
Change in Other Net Operating Assets	0.11	0.11	4.38	1.33	1.5	0.79
Operating Cash Flow	126.37	88.19	100.89	72.62	89.06	52.42
Operating Cash Flow Growth	26.75%	-12.59%	38.92%	-18.45%	69.89%	-43.26%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-85.63	-32.22	-31.07	-44.34	-163.43	-199.78
Sale of Property, Plant & Equipment	0.08	-	0.05	-	-	-
Investment in Securities	-8.5	-33.9	-	-	-	-
Other Investing Activities	0.36	0.12	0.02	0.02	0.04	0
Investing Cash Flow	-93.69	-66	-31	-44.32	-163.39	-199.78

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Long-Term Debt Issued	-	94.3	0.29	16.97	16.6	4.03
Total Debt Issued	65.8	94.3	0.29	16.97	16.6	4.03
Long-Term Debt Repaid	-	-89.48	-5.38	-7.56	-2.15	-6.86
Lease Payments	-2	-2	-0.92	-1.06	-2.15	-2.83
Total Debt Repaid	-85.23	-89.48	-5.38	-7.56	-2.15	-6.86
Net Debt Issued (Repaid)	-19.43	4.82	-5.1	9.41	14.45	-2.83
Issuance of Common Stock	2.55	2.55	0.79	-	-	218.1
Repurchase of Common Stock	-	-	-16.98	-	-1.14	-
Common Dividends Paid	-47.13	-39.95	-23.95	-37.65	-30.82	-0.06
Dividends Paid	-47.13	-39.95	-23.95	-37.65	-30.82	-0.06
Other Financing Activities	194.89	-5.13	0.08	-0.36	0.41	-12.67
Financing Cash Flow	130.89	-37.71	-45.15	-28.59	-17.09	202.54

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Foreign Exchange Rate Adjustments	-5.24	-0.53	-0.03	0.05	2.71	-0.09
Net Cash Flow	158.32	-16.05	24.71	-0.24	-88.72	55.1

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	40.74	55.97	69.82	28.28	-74.37	-147.36
Free Cash Flow Growth	-41.14%	-19.83%	146.87%	-	-	-
Free Cash Flow Margin	7.36%	12.49%	18.11%	9.61%	-26.61%	-72.60%
Free Cash Flow Per Share	0.18	0.24	0.30	0.12	-0.33	-0.78
Levered Free Cash Flow	-56.89	-32.93	40.91	-8.83	-134.38	-127.61
Unlevered Free Cash Flow	-56.17	-31.5	41.69	-8.17	-134.34	-127.5
Free Cash Flow After Leases	38.74	53.97	68.89	27.22	-76.52	-150.18

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	33.12	28.91	28.02	14.9	-6.89	13.56
Change in Working Capital	-41.64	-41.64	4.21	0.01	12.66	-10.86

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 8, 2026

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