Shandong Boyuan Pharmaceutical & Chemical Co., Ltd. (SHE:301617)
China · Delayed Price · Currency is CNY 44.87
-0.06 (-0.13%)
At close: Nov 13, 2026
SHE:301617 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 172.22 | 172.29 | 212.84 | 182.1 | 176.32 | 103.29 |
Depreciation & Amortization | 33.83 | 33.83 | 29.28 | 25.11 | 22.27 | 19.71 |
Other Amortization | 0.89 | 0.89 | - | - | 0.61 | 0.17 |
Loss (Gain) From Sale of Assets | -0.1 | -0.1 | 0.03 | - | -0.34 | - |
Asset Writedown & Restructuring Costs | 3.47 | 3.47 | - | 4.51 | 7.36 | 3.66 |
Loss (Gain) From Sale of Investments | -6.52 | -6.52 | - | -1.4 | 1.85 | 1.4 |
Provision & Write-off of Bad Debts | 2.8 | 2.8 | 1.56 | - | - | - |
Other Operating Activities | 121.37 | 3.03 | 0.01 | -0.06 | 0.22 | 2.05 |
Change in Accounts Receivable | -78.24 | -78.24 | -51.43 | -83.26 | -64.99 | -42.21 |
Change in Inventory | -112 | -112 | -39.27 | -34.46 | -36.26 | -27.5 |
Change in Accounts Payable | -22.7 | -22.7 | 8.72 | 55.01 | 80.65 | 19.37 |
Change in Other Net Operating Assets | 0.69 | 0.69 | 0.04 | -1.01 | 0.91 | -0.39 |
Operating Cash Flow | 115.3 | -2.97 | 161.76 | 146.23 | 188.95 | 79.51 |
Operating Cash Flow Growth | 1247.76% | - | 10.62% | -22.61% | 137.64% | 62.36% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -100.72 | -85.1 | -55.45 | -66.98 | -135.05 | -67.93 |
Sale of Property, Plant & Equipment | 0.51 | 0.24 | 0.09 | - | 0.64 | 0.06 |
Cash Acquisitions | -12.5 | -12.5 | - | - | - | - |
Investment in Securities | 230 | -410 | - | 69.15 | -45.63 | -18.52 |
Other Investing Activities | 6.76 | 4.95 | - | 1.4 | 0.61 | 8.23 |
Investing Cash Flow | 124.04 | -502.41 | -55.36 | 3.58 | -179.42 | -78.17 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 0.56 | - | 0.77 | 71.52 | 66.82 |
Total Debt Issued | 3.12 | 0.56 | - | 0.77 | 71.52 | 66.82 |
Short-Term Debt Repaid | - | - | - | -0.05 | -70.52 | -91.14 |
Long-Term Debt Repaid | - | -0.28 | -0.28 | -1.59 | -1.18 | -0.47 |
Lease Payments | -0.28 | -0.28 | -0.28 | -1.59 | -1.18 | -0.47 |
Total Debt Repaid | -0.84 | -0.28 | -0.28 | -1.64 | -71.69 | -91.61 |
Net Debt Issued (Repaid) | 2.27 | 0.28 | -0.28 | -0.87 | -0.18 | -24.79 |
Issuance of Common Stock | - | - | 663.46 | - | - | 50.43 |
Common Dividends Paid | -44.12 | -88.42 | - | - | - | -1.96 |
Other Financing Activities | 12.34 | -5.26 | -37.08 | -2.41 | -0.46 | - |
Financing Cash Flow | -29.51 | -93.4 | 626.09 | -3.28 | -0.64 | 23.68 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 0.67 | -0.7 | -1.18 | 0.11 | 0.35 | -0.02 |
Net Cash Flow | 210.51 | -599.47 | 731.32 | 146.64 | 9.25 | 25.01 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 14.58 | -88.07 | 106.31 | 79.26 | 53.9 | 11.58 |
Free Cash Flow Growth | - | - | 34.14% | 47.04% | 365.44% | 4.51% |
Free Cash Flow Margin | 0.94% | -6.01% | 8.01% | 7.73% | 6.75% | 2.21% |
Free Cash Flow Per Share | 0.08 | -0.51 | 1.06 | 0.61 | 0.41 | 0.09 |
Levered Free Cash Flow | -114.87 | -216.26 | 84.32 | 26.9 | 62.01 | 8.89 |
Unlevered Free Cash Flow | -114.83 | -216.22 | 84.49 | 26.9 | 62.3 | 10.12 |
Free Cash Flow After Leases | 14.3 | -88.35 | 106.03 | 77.67 | 52.72 | 11.11 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | - | - | - | 0 | 0.46 | - |
Cash Income Tax Paid | 52.12 | 47.12 | 66.74 | 57.02 | 52.79 | 28.21 |
Change in Working Capital | -212.66 | -212.66 | -81.95 | -64.03 | -19.34 | -50.76 |