Chengdu Ultra Pure Applied Materials Co., Ltd. (SHE:301717)

SHE:301717 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
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Net Income	207.87	184.75	82.95	64.81	57.55
Depreciation & Amortization	26.47	20.82	13.9	8.58	6.73
Other Amortization	0.52	0.52	0.16	-	-
Asset Writedown & Restructuring Costs	0.94	0.94	0.51	0.02	0.95
Loss (Gain) From Sale of Investments	-0.67	-0.67	0.35	-1.27	-1.3
Provision & Write-off of Bad Debts	17.51	17.51	17.3	4.96	3.32
Other Operating Activities	43.3	4.04	4.3	5.09	-3.52
Change in Accounts Receivable	-106.69	-106.69	-98.55	-29.3	-41.43
Change in Inventory	-36.96	-36.96	-23.23	-4.13	-14.4
Change in Accounts Payable	56.83	56.83	83.86	6.24	42.05
Change in Other Net Operating Assets	24.29	24.29	5.63	6.73	2.73
Operating Cash Flow	233.46	165.43	87.69	61.19	52.62
Operating Cash Flow Growth	-	88.65%	43.31%	16.28%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Capital Expenditures	-70.27	-65.32	-73.95	-54.04	-21.59
Sale of Property, Plant & Equipment	-	-	0.01	0.01	0.01
Investment in Securities	-126.61	-81.61	-	90	-88.38
Other Investing Activities	0.84	0.84	-140	0.6	-
Investing Cash Flow	-196.04	-146.09	-213.94	36.57	-109.97

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Long-Term Debt Repaid	-	-	-	-	-10
Net Debt Issued (Repaid)	-	-	-	-	-10
Issuance of Common Stock	48	48	192.1	13.26	121
Common Dividends Paid	-	-	-	-	-0.26
Other Financing Activities	-3.39	-2.63	-0.77	-	-1.96
Financing Cash Flow	44.61	45.37	191.33	-36.74	108.78

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Foreign Exchange Rate Adjustments	-1.18	-0	0.9	1.02	5.44
Net Cash Flow	80.85	64.71	65.98	62.04	56.88

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Free Cash Flow	163.19	100.11	13.75	7.15	31.03
Free Cash Flow Growth	-	628.18%	92.24%	-76.95%	-
Free Cash Flow Margin	29.55%	20.19%	5.35%	4.23%	22.75%
Free Cash Flow Per Share	2.15	1.32	0.18	-	-
Levered Free Cash Flow	-	-95.17	-25.75	-9.18	-
Unlevered Free Cash Flow	-	-95.17	-25.72	-9.18	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash Income Tax Paid	47.46	45.77	18.1	30.55	5.56
Change in Working Capital	-62.48	-62.48	-31.78	-21	-11.11

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:

Aug 21, 2026

Data Sources Report a data error