Mingyue Optical Lens Co.,Ltd. (SHE:301101)

Mingyue Optical Lens 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	220.2	192.92	176.79	157.54	136.22	82.09
Depreciation & Amortization	45.22	45.22	43.39	34.87	27.7	28.13
Other Amortization	15.91	15.91	13.74	18.51	12.92	9.79
Loss (Gain) From Sale of Assets	-0.11	-0.11	0.03	0.24	-0.2	0.91
Asset Writedown & Restructuring Costs	0.06	0.06	0.2	6.65	0.53	0.77
Loss (Gain) From Sale of Investments	-26.93	-26.93	-29.46	-31.5	-31.16	-3.39
Provision & Write-off of Bad Debts	-0.99	-0.99	-0.15	0.27	5.78	-3.63
Other Operating Activities	-46.34	15	12.73	15.87	18.17	15.31
Change in Accounts Receivable	42.57	42.57	28.97	12.79	128.19	518.65
Change in Inventory	-8.57	-8.57	-14.58	7.78	12.96	-13.67
Change in Accounts Payable	9.67	9.67	-17.76	-11.74	-171.73	-493.69
Change in Other Net Operating Assets	-	-	-	-	-	2
Operating Cash Flow	248.76	282.82	211.16	209.09	146.85	142.94
Operating Cash Flow Growth	6.60%	33.94%	0.99%	42.38%	2.74%	56.85%

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	-93.19	-96.85	-70.81	-81.37	-77.49	-31.83
Sale of Property, Plant & Equipment	1.16	0.22	0.69	0.92	0.34	0.23
Cash Acquisitions	-	-	-4.8	-0.53	-	-
Investment in Securities	-45.59	-634.65	460	-315.56	-55.44	-129
Other Investing Activities	23.09	20.88	38.17	27.16	25.62	2.84
Investing Cash Flow	-114.53	-710.39	423.25	-369.37	-106.96	-157.76

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	-	48.16	-	-	-	-
Total Debt Issued	-	48.16	-	-	-	-
Long-Term Debt Repaid	-	-7.07	-3.94	-4.24	-3.83	-4.7
Lease Payments	-3.94	-3.94	-3.94	-4.24	-3.83	-4.7
Total Debt Repaid	-50.76	-7.07	-3.94	-4.24	-3.83	-4.7
Net Debt Issued (Repaid)	-50.76	41.09	-3.94	-4.24	-3.83	-4.7
Issuance of Common Stock	-	-	-	-	-	826.3
Repurchase of Common Stock	-	-	-	-30	-	-
Common Dividends Paid	-101.28	-101.38	-60.22	-40.3	-81.3	-
Other Financing Activities	0.46	-16.97	-10.69	-10.85	-19.46	-15.39
Financing Cash Flow	-151.58	-77.26	-74.85	-85.39	-104.58	806.21

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	0.19	0.36	-0.34	-0.16	1.9	-0.3
Net Cash Flow	-17.16	-504.46	559.22	-245.83	-62.79	791.08

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	155.57	185.98	140.35	127.73	69.37	111.11
Free Cash Flow Growth	3.45%	32.51%	9.88%	84.13%	-37.57%	74.83%
Free Cash Flow Margin	16.71%	22.48%	18.22%	17.06%	11.13%	19.30%
Free Cash Flow Per Share	0.78	0.93	0.70	0.63	0.34	0.73
Levered Free Cash Flow	44.55	126.67	92.41	75.54	40.12	100.95
Unlevered Free Cash Flow	45.2	127.43	92.6	75.81	40.96	101.14
Free Cash Flow After Leases	151.63	182.04	136.41	123.48	65.54	106.41

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	112.17	94.41	98.37	70.7	57.41	59.51
Change in Working Capital	41.74	41.74	-6.1	6.62	-23.1	12.94

Data Source: S&P Global Market Intelligence Last updated: Oct 22, 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:

Oct 27, 2026

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