United Testing Inspection And Certification Technology Co., Ltd. (SHE:301115)
China · Delayed Price · Currency is CNY 29.20
-1.35 (-4.42%)
At close: Sep 4, 2026
SHE:301115 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 | Jun '26 Jun 30, 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 | -34.5 | 21.53 | 16.51 | 100.59 | 162.52 | 161.8 |
Depreciation & Amortization | 98.77 | 95.44 | 88.57 | 60.75 | 41.82 | 33.66 |
Other Amortization | 22.45 | 17.41 | 17.52 | 11.66 | 8.72 | 5.7 |
Loss (Gain) From Sale of Assets | 1.07 | -6.62 | -0.85 | 0.35 | -0.63 | -0.09 |
Asset Writedown & Restructuring Costs | 25.05 | 24.11 | 28.57 | 8.5 | 1.99 | 1.35 |
Loss (Gain) From Sale of Investments | -15.64 | -23.28 | -27.93 | -48.72 | -10.17 | -2.88 |
Provision & Write-off of Bad Debts | 30.7 | 37.44 | 38.99 | 41.26 | 27.77 | 12.61 |
Other Operating Activities | 53.1 | 37.95 | 16.95 | 12.06 | -0.62 | 7.02 |
Change in Accounts Receivable | 18.9 | 23.17 | -6.03 | -389.21 | -217.29 | -106.05 |
Change in Inventory | 1.86 | -6.7 | 5.02 | -0.37 | 2.56 | -11.1 |
Change in Accounts Payable | 15.76 | -56.99 | -71.6 | 130.95 | -5.68 | 35.66 |
Change in Other Net Operating Assets | -20.4 | -21.11 | -4.81 | 40.37 | 6.67 | - |
Operating Cash Flow | 174.75 | 122.77 | 94.28 | -36.28 | 19.29 | 138.38 |
Operating Cash Flow Growth | 77.99% | 30.22% | - | - | -86.06% | 14.54% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -226.16 | -224.4 | -161.47 | -152.14 | -103.13 | -80.79 |
Sale of Property, Plant & Equipment | 6.37 | 12.89 | 1.35 | 3.2 | 1.79 | 9.57 |
Cash Acquisitions | -104.12 | -43.12 | -37.57 | -158.4 | -9.34 | - |
Divestitures | -9.56 | -9.49 | 0.81 | 1.7 | - | - |
Investment in Securities | 238.61 | 77.7 | 216.69 | 62.86 | -1,328 | -2.33 |
Other Investing Activities | 47.78 | 40.86 | 32.46 | 48.88 | 0.89 | - |
Investing Cash Flow | -41.34 | -145.55 | 52.27 | -193.91 | -1,438 | -73.54 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | - | - | 221.52 | 24.9 | 28.2 |
Long-Term Debt Issued | - | 376.29 | 324.63 | - | - | - |
Total Debt Issued | 558.25 | 376.29 | 324.63 | 221.52 | 24.9 | 28.2 |
Short-Term Debt Repaid | - | - | - | -129.74 | -39.45 | -3.5 |
Long-Term Debt Repaid | - | -217.27 | -334.07 | -16.6 | -8.54 | -6.51 |
Lease Payments | -36.2 | -36.42 | -29.43 | -16.6 | -8.54 | -6.51 |
Total Debt Repaid | -351.34 | -217.27 | -334.07 | -146.34 | -47.99 | -10.01 |
Net Debt Issued (Repaid) | 206.91 | 159.03 | -9.44 | 75.18 | -23.09 | 18.19 |
Issuance of Common Stock | - | - | - | 3.65 | 1,956 | - |
Repurchase of Common Stock | -39.57 | -20.45 | -67.76 | -31.72 | - | - |
Common Dividends Paid | -20.54 | - | -71.01 | -66.44 | -64.91 | -61.96 |
Dividends Paid | -20.54 | - | -71.01 | -66.44 | -64.91 | -61.96 |
Other Financing Activities | -110.48 | -64.82 | 35.62 | 22.5 | -146.36 | -1.82 |
Financing Cash Flow | 36.32 | 73.75 | -112.59 | 3.17 | 1,722 | -45.59 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -1.86 | -1.94 | 0.24 | 0.09 | 0.75 | 0.1 |
Net Cash Flow | 167.87 | 49.03 | 34.2 | -226.94 | 304.06 | 19.34 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -51.41 | -101.63 | -67.19 | -188.42 | -83.84 | 57.58 |
Free Cash Flow Growth | - | - | - | - | - | -28.43% |
Free Cash Flow Margin | -3.58% | -7.20% | -4.96% | -13.86% | -7.28% | 5.25% |
Free Cash Flow Per Share | -0.29 | -0.57 | -0.37 | -1.03 | -0.56 | 0.43 |
Levered Free Cash Flow | -65.8 | -113.94 | -92.6 | -151.72 | -46.86 | 32.59 |
Unlevered Free Cash Flow | -55.99 | -107.27 | -85.97 | -148.39 | -44.48 | 35.98 |
Free Cash Flow After Leases | -87.61 | -138.05 | -96.62 | -205.02 | -92.37 | 51.07 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 63.11 | 65.2 | 75.86 | 44.49 | 51.75 | 83.46 |
Change in Working Capital | -6.25 | -81.21 | -84.06 | -222.74 | -212.1 | -80.8 |