J.Pond Precision Technology Co., Ltd. (SHE:301326)
China · Delayed Price · Currency is CNY 95.74
-2.97 (-3.01%)
At close: Sep 11, 2026
SHE:301326 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 | -52.72 | -46.68 | -19.35 | -55.8 | 85.84 | 95.28 |
Depreciation & Amortization | 95.83 | 81.63 | 51.47 | 42.94 | 35.78 | 24.97 |
Other Amortization | 25.87 | 22.53 | 14.21 | 8.58 | 8.77 | 5.72 |
Loss (Gain) From Sale of Assets | 0.54 | 0.97 | -0.09 | -0.11 | -0.16 | 0 |
Asset Writedown & Restructuring Costs | 22.87 | 13.8 | 21.02 | 6.85 | 21.15 | 4.76 |
Loss (Gain) From Sale of Investments | -6.37 | -7.07 | -9.24 | -1.6 | 10.88 | -6.52 |
Provision & Write-off of Bad Debts | 4.1 | 4.36 | 5.9 | -6.83 | - | - |
Other Operating Activities | 97.33 | 107.28 | 20.17 | 37.59 | -4.93 | 1.55 |
Change in Accounts Receivable | -98.62 | -210.5 | -181.58 | 161.8 | -68.27 | 45.92 |
Change in Inventory | -70.37 | -128.02 | 6.59 | -11.53 | -30.49 | -17.33 |
Change in Accounts Payable | 151.67 | 260.45 | 123.8 | -26.05 | -74.25 | 20.09 |
Change in Other Net Operating Assets | 18.03 | 20.39 | - | - | 2.33 | -3.07 |
Operating Cash Flow | 166.98 | 99.2 | 20.8 | 146.99 | -22.18 | 166.15 |
Operating Cash Flow Growth | - | 376.94% | -85.85% | - | - | 953.98% |
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 | -244.98 | -213.87 | -80.48 | -84.36 | -90.95 | -130.84 |
Sale of Property, Plant & Equipment | 1.49 | 1.42 | 0.01 | 0.65 | 0.78 | 0.01 |
Cash Acquisitions | -7.44 | -341.3 | -55.04 | -12.72 | - | - |
Divestitures | 0.82 | 0.82 | - | - | - | - |
Investment in Securities | 103.02 | 204.97 | 41.48 | 121.27 | -637.39 | -13.11 |
Other Investing Activities | -23.5 | -1.01 | -1.99 | -24.2 | -5.15 | 2.09 |
Investing Cash Flow | -170.6 | -348.97 | -96.03 | 0.64 | -732.71 | -141.85 |
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 | - | - | - | - | 143.66 | 75.14 |
Long-Term Debt Issued | - | 641.34 | 209.5 | 62.33 | - | - |
Total Debt Issued | 430.42 | 641.34 | 209.5 | 62.33 | 143.66 | 75.14 |
Short-Term Debt Repaid | - | - | - | - | -144.43 | -49.55 |
Long-Term Debt Repaid | - | -294.71 | -127.69 | -93.16 | -18.84 | -14.63 |
Lease Payments | -17.24 | -28.39 | -24.31 | -15.76 | -18.84 | -14.63 |
Total Debt Repaid | -401.89 | -294.71 | -127.69 | -93.16 | -163.27 | -64.18 |
Net Debt Issued (Repaid) | 28.54 | 346.63 | 81.81 | -30.83 | -19.61 | 10.96 |
Issuance of Common Stock | 13.42 | 11.95 | - | - | 863.88 | - |
Repurchase of Common Stock | - | -8.5 | -13.6 | - | - | - |
Common Dividends Paid | -18.15 | -13.35 | -17.09 | -31.16 | -2.82 | -10.82 |
Other Financing Activities | -2.03 | 13.78 | 1.96 | - | -30.46 | 1.94 |
Financing Cash Flow | 21.79 | 350.51 | 53.08 | -61.99 | 810.98 | 2.08 |
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 | -5.81 | 0.75 | 6.78 | -0.85 | 6.15 | -3.8 |
Net Cash Flow | 12.36 | 101.48 | -15.36 | 84.79 | 62.23 | 22.58 |
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 | -78.01 | -114.67 | -59.68 | 62.63 | -113.13 | 35.31 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -5.31% | -8.80% | -7.53% | 9.23% | -10.94% | 3.53% |
Free Cash Flow Per Share | -1.07 | -1.57 | -0.83 | 0.86 | -1.92 | 0.65 |
Levered Free Cash Flow | -72.65 | -214.68 | -46.24 | 68.35 | -155.04 | 5.49 |
Unlevered Free Cash Flow | -67.01 | -206.22 | -44.35 | 69.8 | -153.25 | 6.31 |
Free Cash Flow After Leases | -95.24 | -143.06 | -83.99 | 46.87 | -131.97 | 20.69 |
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 Interest Paid | - | - | - | - | - | 1.3 |
Cash Income Tax Paid | - | -1.92 | -16.47 | -24.75 | -35.62 | -31.7 |
Change in Working Capital | -20.48 | -77.34 | -63.58 | 115.37 | -179.51 | 40.39 |