Kingchem (Liaoning) Life Science Co., Ltd. (SHE:301509)

SHE:301509 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	Dec 31, 2021
Net Income	63.32	104.81	38.61	173.57	161.45	84.55
Depreciation & Amortization	60.81	61.93	67.43	68.1	53.94	44.54
Other Amortization	0.87	0.63	0.16	0.17	0.16	0.33
Loss (Gain) From Sale of Assets	0.01	-	0.61	0.49	-	-0.03
Asset Writedown & Restructuring Costs	1.82	1.82	4.07	0.36	7.15	7.67
Loss (Gain) From Sale of Investments	-18.82	-23.59	-19.46	-4.75	0.36	0.04
Stock-Based Compensation	-	-	-	-	-	1.86
Provision & Write-off of Bad Debts	0.24	2.11	-1.94	3.06	-	0.86
Other Operating Activities	25.93	21.93	13.78	11.64	-6.63	3.89
Change in Accounts Receivable	-192.9	-237.37	-42.46	-97.28	-60.58	-35.7
Change in Inventory	-24.17	42.7	9.88	5.24	-61	-50.65
Change in Accounts Payable	220.12	188.51	85.48	-10.37	142.4	13.24
Change in Other Net Operating Assets	-0.57	4.86	5.86	5.37	5.58	-
Operating Cash Flow	140.02	170.2	154.9	155.16	241.55	72.27
Operating Cash Flow Growth	-14.80%	9.88%	-0.17%	-35.77%	234.23%	-31.86%

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	Dec 31, 2021
Capital Expenditures	-62.57	-41.84	-54.1	-72.9	-126.69	-170.66
Sale of Property, Plant & Equipment	0.03	0.02	0.5	0.78	0.01	0.33
Investment in Securities	34.92	85.79	-338.07	931.01	-104.75	-
Other Investing Activities	18.31	20.41	15.77	-1,797	-	-
Investing Cash Flow	-9.32	64.39	-375.9	-937.99	-231.42	-170.32

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	Dec 31, 2021
Short-Term Debt Issued	-	-	-	5	32.34	-
Long-Term Debt Issued	-	-	-	-	79.74	69.96
Total Debt Issued	-	-	-	5	112.08	69.96
Short-Term Debt Repaid	-	-	-5	-81.93	-	-32.34
Long-Term Debt Repaid	-	-1.93	-1.91	-2.1	-72.09	-75.45
Lease Payments	-1.93	-1.93	-1.91	-2.1	-1.83	-1.98
Total Debt Repaid	-1.93	-1.93	-6.91	-84.04	-72.09	-107.79
Net Debt Issued (Repaid)	-1.93	-1.93	-6.91	-79.04	39.99	-37.82
Issuance of Common Stock	-	-	-	1,130	-	105
Common Dividends Paid	-108.6	-48.37	-69.15	-	-4.11	-49.47
Other Financing Activities	-	-	-	-13.45	-6.18	-5
Financing Cash Flow	-110.53	-50.3	-76.06	1,037	29.7	12.7

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	Dec 31, 2021
Foreign Exchange Rate Adjustments	-18.06	-4.73	1.34	1.25	10.13	-2.31
Net Cash Flow	2.11	179.56	-295.72	255.89	49.96	-87.66

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	Dec 31, 2021
Free Cash Flow	77.45	128.36	100.8	82.26	114.86	-98.39
Free Cash Flow Growth	-41.56%	27.34%	22.54%	-28.39%	-	-
Free Cash Flow Margin	12.90%	20.08%	20.28%	10.73%	16.03%	-17.91%
Free Cash Flow Per Share	0.64	1.06	0.83	0.82	1.27	-1.10
Levered Free Cash Flow	50.26	89.81	980.72	-877.86	53.95	-191.05
Unlevered Free Cash Flow	50.38	89.93	980.92	-876.48	55.64	-189.5
Free Cash Flow After Leases	75.52	126.43	98.89	80.15	113.03	-100.37

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	Dec 31, 2021
Cash Interest Paid	-	-	-	2.2	-	-
Cash Income Tax Paid	9.96	16.95	13.52	8.9	5.81	-3.52
Change in Working Capital	5.84	0.56	51.65	-97.49	25.12	-71.45

Data Source: S&P Global Market Intelligence Last updated: Aug 20, 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:

Oct 7, 2026

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