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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	208.49	192.92	176.79	157.54	136.22	82.09
Depreciation & Amortization	44.83	45.22	43.39	34.87	27.7	28.13
Other Amortization	20.99	15.91	13.74	18.51	12.92	9.79
Loss (Gain) From Sale of Assets	0.05	-0.11	0.03	0.24	-0.2	0.91
Asset Writedown & Restructuring Costs	0.05	0.06	0.2	6.65	0.53	0.77
Loss (Gain) From Sale of Investments	-28.4	-26.93	-29.46	-31.5	-31.16	-3.39
Provision & Write-off of Bad Debts	0.4	-0.99	-0.15	0.27	5.78	-3.63
Other Operating Activities	13.61	15	12.73	15.87	18.17	15.31
Change in Accounts Receivable	8.6	42.57	28.97	12.79	128.19	518.65
Change in Inventory	-17.78	-8.57	-14.58	7.78	12.96	-13.67
Change in Accounts Payable	16.72	9.67	-17.76	-11.74	-171.73	-493.69
Change in Other Net Operating Assets	-	-	-	-	-	2
Operating Cash Flow	264.96	282.82	211.16	209.09	146.85	142.94
Operating Cash Flow Growth	29.83%	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-96.56	-96.85	-70.81	-81.37	-77.49	-31.83
Sale of Property, Plant & Equipment	0.8	0.22	0.69	0.92	0.34	0.23
Cash Acquisitions	-2	-	-4.8	-0.53	-	-
Investment in Securities	22	-634.65	460	-315.56	-55.44	-129
Other Investing Activities	22.91	20.88	38.17	27.16	25.62	2.84
Investing Cash Flow	-52.85	-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	Jun 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	2.09	48.16	-	-	-	-
Long-Term Debt Repaid	-	-7.07	-3.94	-4.24	-3.83	-4.7
Lease Payments	-2.88	-3.94	-3.94	-4.24	-3.83	-4.7
Total Debt Repaid	-51.04	-7.07	-3.94	-4.24	-3.83	-4.7
Net Debt Issued (Repaid)	-48.95	41.09	-3.94	-4.24	-3.83	-4.7
Issuance of Common Stock	13.2	-	-	-	-	826.3
Repurchase of Common Stock	-	-	-	-30	-	-
Common Dividends Paid	-116.33	-101.38	-60.22	-40.3	-81.3	-
Other Financing Activities	0.03	-16.97	-10.69	-10.85	-19.46	-15.39
Financing Cash Flow	-152.06	-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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Foreign Exchange Rate Adjustments	0.23	0.36	-0.34	-0.16	1.9	-0.3
Net Cash Flow	60.29	-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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	168.41	185.98	140.35	127.73	69.37	111.11
Free Cash Flow Growth	36.51%	32.51%	9.88%	84.13%	-37.57%	74.83%
Free Cash Flow Margin	19.03%	22.48%	18.22%	17.06%	11.13%	19.30%
Free Cash Flow Per Share	0.84	0.93	0.70	0.63	0.34	0.73
Levered Free Cash Flow	90.72	126.67	92.41	75.54	40.12	100.95
Unlevered Free Cash Flow	91.59	127.43	92.6	75.81	40.96	101.14
Free Cash Flow After Leases	165.53	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	98.24	94.41	98.37	70.7	57.41	59.51
Change in Working Capital	4.93	41.74	-6.1	6.62	-23.1	12.94

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 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:

Sep 14, 2026

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