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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	201.92	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	-26.04	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	250.77	282.82	211.16	209.09	146.85	142.94
Operating Cash Flow Growth	28.11%	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-105.43	-96.85	-70.81	-81.37	-77.49	-31.83
Sale of Property, Plant & Equipment	0.48	0.22	0.69	0.92	0.34	0.23
Cash Acquisitions	-	-	-4.8	-0.53	-	-
Investment in Securities	180.12	-634.65	460	-315.56	-55.44	-129
Other Investing Activities	25.28	20.88	38.17	27.16	25.62	2.84
Investing Cash Flow	100.45	-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	Mar 31, 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	21.29	48.16	-	-	-	-
Long-Term Debt Repaid	-	-7.07	-3.94	-4.24	-3.83	-4.7
Total Debt Repaid	-8.52	-7.07	-3.94	-4.24	-3.83	-4.7
Net Debt Issued (Repaid)	12.77	41.09	-3.94	-4.24	-3.83	-4.7
Issuance of Common Stock	-	-	-	-	-	826.3
Repurchase of Common Stock	-	-	-	-30	-	-
Common Dividends Paid	-101.66	-101.38	-60.22	-40.3	-81.3	-
Other Financing Activities	-16.18	-16.97	-10.69	-10.85	-19.46	-15.39
Financing Cash Flow	-105.07	-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	Mar 31, 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	246.34	-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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	145.34	185.98	140.35	127.73	69.37	111.11
Free Cash Flow Growth	17.72%	32.51%	9.88%	84.13%	-37.57%	74.83%
Free Cash Flow Margin	16.83%	22.48%	18.22%	17.06%	11.13%	19.30%
Free Cash Flow Per Share	0.72	0.93	0.70	0.63	0.34	0.73
Levered Free Cash Flow	57	126.67	92.41	75.54	40.12	100.95
Unlevered Free Cash Flow	57.89	127.43	92.6	75.81	40.96	101.14

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	97.84	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: Mar 31, 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:

Jul 30, 2026

Data Sources Report a data error