Shenzhen Intelligent Precision Instrument Co., Ltd. (SHE:301512)

SHE:301512 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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Net Income	30.35	34.86	45.5	80.96	89.03	94.62
Depreciation & Amortization	18.69	18.69	14.05	13.88	10.92	9.11
Other Amortization	1.87	1.87	0.58	0.66	0.31	0.72
Loss (Gain) From Sale of Assets	-0.22	-0.22	-0.18	-	-	0.02
Asset Writedown & Restructuring Costs	0.04	0.04	0.1	3.8	11.31	1.93
Loss (Gain) From Sale of Investments	-1.89	-1.89	-3.23	-2.15	-2.36	-2.08
Provision & Write-off of Bad Debts	-1.01	-1.01	5.32	0.15	-	5.62
Other Operating Activities	-15.58	16.24	29.66	9.47	-5.6	3.63
Change in Accounts Receivable	74.81	74.81	-88.8	-12.51	-141.11	-32.41
Change in Inventory	-92.31	-92.31	-17.81	-65.33	4.94	-3.08
Change in Accounts Payable	99.7	99.7	-111.71	94.62	95.81	-13.32
Change in Other Net Operating Assets	10.66	10.66	30.63	-21.82	2.79	17.39
Operating Cash Flow	121.51	157.84	-100.23	100.02	64.22	83.27
Operating Cash Flow Growth	-	-	-	55.75%	-22.88%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Capital Expenditures	-34.74	-42.38	-178.16	-52.14	-23.46	-12.73
Sale of Property, Plant & Equipment	2.3	2.3	0	0.03	-	0.04
Investment in Securities	-16.18	104.03	67.95	-164.45	12.46	-8.02
Other Investing Activities	-	-	-	-	-	4.07
Investing Cash Flow	-48.62	63.95	-110.2	-216.56	-11.01	-16.65

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Short-Term Debt Issued	-	50	64.46	-	20	-
Total Debt Issued	30	50	64.46	-	20	-
Short-Term Debt Repaid	-	-44.46	-20	-20	-	-24.2
Long-Term Debt Repaid	-	-0.52	-1.81	-7.18	-2.76	-2.49
Total Debt Repaid	-64.99	-44.99	-21.81	-27.18	-2.76	-26.69
Net Debt Issued (Repaid)	-34.99	5.01	42.65	-27.18	17.24	-26.69
Issuance of Common Stock	-	-	-	480.8	-	-
Common Dividends Paid	-21.24	-21.13	-40.67	-0.55	-0.07	-26.98
Other Financing Activities	0.52	-	-1.16	-20.12	-1.97	-4.77
Financing Cash Flow	-55.7	-16.12	0.81	432.96	15.2	-58.44

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Foreign Exchange Rate Adjustments	-3.48	-2.24	0.98	2.2	4.85	-2.45
Net Cash Flow	13.72	203.43	-208.63	318.62	73.27	5.74

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Free Cash Flow	86.78	115.46	-278.39	47.88	40.76	70.53
Free Cash Flow Growth	-	-	-	17.48%	-42.21%	-
Free Cash Flow Margin	15.69%	21.22%	-48.31%	7.26%	7.45%	14.37%
Free Cash Flow Per Share	1.15	1.54	-3.71	0.75	0.73	1.26
Levered Free Cash Flow	55.79	82.79	-347.99	54.06	9.77	13.19
Unlevered Free Cash Flow	56.56	83.51	-347.53	54.48	9.92	13.83

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Cash Income Tax Paid	31.76	26.86	39.09	41.38	31.67	29.57
Change in Working Capital	89.26	89.26	-192.03	-6.75	-39.39	-30.31

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Jul 30, 2026

Data Sources Report a data error