SEP Analytical (Shanghai) Co., Ltd. (SHE:301228)
China · Delayed Price · Currency is CNY 63.00
-8.54 (-11.94%)
At close: Aug 3, 2026
SEP Analytical (Shanghai) 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 | Mar '26 Mar 31, 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 | -64.26 | -68 | -65.79 | -93.54 | -17.96 | 50.43 |
Depreciation & Amortization | 35.66 | 35.66 | 48.61 | 60.39 | 55.29 | 50.66 |
Other Amortization | 16.64 | 16.64 | 14.43 | 16.63 | 13.23 | 13.76 |
Loss (Gain) From Sale of Assets | -1.72 | -1.72 | -0.05 | 0.48 | 0.28 | 0.11 |
Asset Writedown & Restructuring Costs | 0.41 | 0.41 | 1.33 | 2.41 | 0.28 | 0.09 |
Loss (Gain) From Sale of Investments | 7.06 | 7.06 | 1.87 | -5.46 | -11.03 | -0.03 |
Provision & Write-off of Bad Debts | 7.28 | 7.28 | 44.4 | 46.06 | 37.95 | 13.55 |
Other Operating Activities | -13.03 | 9.31 | 15.4 | 12.1 | 6.81 | 5.99 |
Change in Accounts Receivable | -9.16 | -9.16 | -48.65 | -28.09 | -67.01 | -71.02 |
Change in Inventory | 33.02 | 33.02 | 5.2 | -31.49 | 2.34 | 26.5 |
Change in Accounts Payable | -0.35 | -0.35 | 10.76 | 25.09 | -2.67 | 4.86 |
Change in Other Net Operating Assets | 3.39 | 3.39 | 10.59 | 1.42 | 0.59 | -1.95 |
Operating Cash Flow | 21.26 | 39.86 | 24.35 | -13.64 | 7.82 | 86.53 |
Operating Cash Flow Growth | 32.53% | 63.68% | - | - | -90.96% | 123.29% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -93.72 | -58.71 | -16.11 | -40.75 | -52.64 | -28.7 |
Sale of Property, Plant & Equipment | 2.48 | 2.64 | 0.05 | - | - | 0.18 |
Cash Acquisitions | -30.7 | -22.49 | - | - | -69.37 | - |
Investment in Securities | -0.71 | 25.31 | 29.18 | 203.32 | -283.51 | - |
Other Investing Activities | 4.3 | -55.63 | -40.02 | 5.38 | 5.47 | 0.03 |
Investing Cash Flow | -118.34 | -108.87 | -26.9 | 167.96 | -400.04 | -28.48 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | - | - | 44.59 | 24.8 | 57.98 |
Long-Term Debt Issued | - | 98.24 | 62.67 | - | - | - |
Total Debt Issued | 142.91 | 98.24 | 62.67 | 44.59 | 24.8 | 57.98 |
Short-Term Debt Repaid | - | -86.67 | -52.99 | -34.4 | -54.01 | -73.99 |
Long-Term Debt Repaid | - | -10.9 | -16.28 | -17.72 | -16.65 | -14.94 |
Total Debt Repaid | -108.4 | -97.57 | -69.27 | -52.12 | -70.66 | -88.93 |
Net Debt Issued (Repaid) | 34.51 | 0.67 | -6.6 | -7.53 | -45.86 | -30.95 |
Issuance of Common Stock | 4.82 | 4.82 | 11.7 | - | 549.2 | - |
Repurchase of Common Stock | -22.75 | -22.75 | -26.1 | -8 | - | - |
Common Dividends Paid | -1.69 | -1.6 | -2.17 | -0.7 | -25.42 | -1.97 |
Other Financing Activities | -49.68 | -44.4 | -4.9 | 40.2 | -26.36 | -0.39 |
Financing Cash Flow | -34.79 | -63.25 | -28.07 | 23.97 | 451.56 | -33.31 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 Cash Flow | -131.87 | -132.27 | -30.61 | 178.29 | 59.34 | 24.73 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -72.46 | -18.85 | 8.24 | -54.39 | -44.82 | 57.83 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -19.62% | -4.73% | 1.86% | -14.55% | -12.75% | 13.61% |
Free Cash Flow Per Share | -0.62 | -0.16 | 0.07 | -0.45 | -0.37 | 0.64 |
Levered Free Cash Flow | 33.57 | 86.02 | 45.89 | -13.77 | -88.03 | 46.01 |
Unlevered Free Cash Flow | 35.21 | 87.5 | 47.76 | -12 | -87.21 | 47.26 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 16.79 | 20.57 | 21.35 | 11.11 | 13.29 | 8.3 |
Change in Working Capital | 33.22 | 33.22 | -35.83 | -52.7 | -77.01 | -48.05 |