LUSHANGSERVICES (02376) Cash Flow Statement

2.300
-0.060-2.54%

Market Closed May 6 15:26 CST

306.68MMarket Cap8.16P/E (TTM)

LUSHANGSERVICES (02376) Cash Flow

All

YOY

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Cash flow from operating activities

Earning before tax

-24.22%34.2M

-27.09%15.99M

-1.70%45.12M

-0.33%21.93M

-41.47%45.91M

--22M

-19.81%78.43M

----

66.09%97.81M

--50.09M

Profit adjustment

Interest (income) - adjustment

----

35.75%-3.15M

---1.55M

Investment loss (gain)

-519.76%-1.59M

----

102.28%379.95K

--379.95K

---16.7M

----

Impairment and provisions:

82.01%20.99M

83.87%13.54M

11.32%11.53M

15.32%7.36M

96.10%10.36M

--6.38M

40.62%5.28M

----

1,732.68%3.76M

--1.23M

-Other impairments and provisions

82.01%20.99M

83.87%13.54M

11.32%11.53M

15.32%7.36M

96.10%10.36M

--6.38M

40.62%5.28M

----

1,732.68%3.76M

--1.23M

Revaluation surplus:

----

---9.31M

----

-Other fair value changes

----

---9.31M

----

Asset sale loss (gain):

----

363.64%51K

--16K

-Loss (gain) on sale of property, machinery and equipment

----

363.64%51K

--16K

Depreciation and amortization:

6.24%11.41M

7.66%5.68M

38.09%10.74M

19.76%5.28M

8.83%7.77M

--4.41M

43.70%7.14M

----

143.44%4.97M

--2.07M

-Depreciation

----

143.44%4.97M

--2.07M

-Amortization of intangible assets

-29.50%624.72K

-29.82%333.92K

0.57%886.13K

13.98%475.77K

15.10%881.09K

--417.43K

--765.49K

----

-Other depreciation and amortization

70.55%2.16M

111.82%992.24K

227.67%1.27M

328.96%468.43K

607.99%386.57K

--109.2K

--54.6K

----

Financial expense

-76.94%148.46K

-42.09%86.98K

-29.93%643.83K

-80.89%150.2K

--918.85K

--785.9K

----

Special items

----

-22.72%449K

--200K

Operating profit before the change of operating capital

----

82.80%103.89M

--52.05M

Change of operating capital

Inventory (increase) decrease

100.62%22.8K

95.03%-612.6K

90.77%-3.69M

-109.00%-12.33M

-4,416.54%-39.97M

--136.93M

-110.62%-884.95K

----

116.55%8.33M

--5.63M

Accounts receivable (increase)decrease

314.65%93.47M

61.09%-20.01M

-150.27%-43.55M

-645.99%-51.44M

184.85%86.62M

--9.42M

-54.38%-102.08M

----

-66.56%-66.12M

---44.42M

Accounts payable increase (decrease)

-390.52%-125.46M

-73.41%-40.14M

67.10%-25.58M

89.15%-23.14M

-570.29%-77.74M

---213.28M

-73.22%16.53M

----

41.67%61.73M

--40.29M

prepayments (increase)decrease

----

-49.15%1.1M

---2.77M

Special items for working capital changes

----

-295.33%-31.42M

---13.16M

Cash from business operations

----

170.75%77.51M

--37.63M

Other taxs

----

-398.44%-48.51M

---36.61M

Special items of business

-170.32%-2.98M

-122.81%-2.43M

18.59%-1.1M

-14.16%-1.09M

-296.53%-1.36M

-102.16%-953.85K

--689.63K

--44.2M

----

Net cash from operations

649.03%30.19M

47.28%-27.89M

-134.77%-5.5M

-54.25%-52.9M

477.28%15.82M

-177.60%-34.3M

-114.46%-4.19M

4,254.35%44.2M

53.47%29M

--1.02M

Cash flow from investment activities

Interest received - investment

----

5,798.88%21.12M

--18.13M

Loan receivable (increase) decrease

----

327.82%274.15M

--274.77M

Sale of fixed assets

79.10%1.2K

----

-97.77%670

--450

-93.65%30.03K

----

11,925.26%473.01K

-63.09%1.11K

-106.45%-4K

--3K

Purchase of fixed assets

24.42%-6.33M

-18.31%-1.89M

-49.35%-8.37M

52.21%-1.6M

4.72%-5.6M

-148.52%-3.34M

85.09%-5.88M

95.65%-1.35M

-1,030.21%-39.43M

---30.91M

Sale of subsidiaries

----

562.69%24.96M

--24.96M

--3.77M

----

Other items in the investment business

---11.26M

----

--5.2M

--1.98M

----

Net cash from investment operations

-205.96%-17.58M

-108.09%-1.89M

1,018.06%16.59M

798.88%23.36M

-754.24%-1.81M

-629.31%-3.34M

-100.08%-211.55K

-99.76%631.55K

307.31%255.83M

--261.99M

Net cash before financing

13.69%12.61M

-0.82%-29.78M

-20.82%11.09M

21.52%-29.54M

418.12%14.01M

-183.96%-37.64M

-101.55%-4.4M

-82.96%44.83M

372.53%284.83M

--263.01M

Cash flow from financing activities

New borrowing

0.00%8M

-88.57%8M

--8M

--70M

----

-99.79%311K

----

Refund

---8M

----

98.70%-1.43M

99.42%-635.66K

-214.29%-110M

---110M

Interest paid - financing

----

-433.27%-3.01M

---2.87M

Dividends paid - financing

-1,843.98%-14.25M

74.89%-132.14K

97.03%-733.26K

20.09%-526.26K

-6,168.65%-24.72M

-96.06%-658.54K

---394.37K

---335.89K

----

Absorb investment income

----

-94.07%10M

----

56,147.96%168.74M

----

-99.68%300K

----

Issuance expenses and redemption of securities expenses

----

---20.07M

---7.25M

Other items of the financing business

-8.47%-5.44M

----

94.12%-5.02M

-554.71%-5.02M

-361.87%-85.42M

89.44%-766.59K

54.40%-18.49M

81.88%-7.26M

-2,501.41%-40.56M

---40.08M

Net cash from financing operations

-976.34%-19.7M

-105.38%-132.14K

107.46%2.25M

272.25%2.45M

-120.31%-30.14M

82.69%-1.43M

185.42%148.42M

94.86%-8.23M

-185.02%-173.77M

---160.19M

Effect of rate

99.78%-567.31

-2,250.06%-356.48

-792,013.99%-263.23K

100.00%16.58

-100.00%33.24

---682.29K

--9.31M

----

Net Cash

-153.13%-7.09M

-10.44%-29.91M

182.70%13.34M

30.66%-27.09M

-111.20%-16.13M

-206.75%-39.06M

29.68%144.02M

-64.41%36.59M

11.21%111.06M

--102.82M

Begining period cash

3.17%425.17M

-3.77%412.09M

55.44%428.22M

67.54%275.49M

154.69%164.43M

--164.43M

Cash at the end

-1.67%418.08M

2.66%395.26M

3.17%425.17M

-0.89%385.01M

-3.90%412.09M

24.48%388.48M

55.66%428.81M

16.78%312.08M

67.55%275.49M

--267.24M

Cash balance analysis

Currency Unit

CNY

Accounting Standards

CAS (2007)

IAS

Audit Opinions

Unqualified Opinion

Auditor

ShinWing Certified Public Accountants (Special General Partnership)

Dahua Certified Public Accountants (Special General Partnership)

KPMG

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Cash flow from operating activities
Earning before tax	-24.22%34.2M	-27.09%15.99M	-1.70%45.12M	-0.33%21.93M	-41.47%45.91M	--22M	-19.81%78.43M	----	66.09%97.81M	--50.09M
Profit adjustment
Interest (income) - adjustment	----	----	----	----	----	----	----	----	35.75%-3.15M	---1.55M
Investment loss (gain)	-519.76%-1.59M	----	102.28%379.95K	--379.95K	---16.7M	----	----	----	----	----
Impairment and provisions:	82.01%20.99M	83.87%13.54M	11.32%11.53M	15.32%7.36M	96.10%10.36M	--6.38M	40.62%5.28M	----	1,732.68%3.76M	--1.23M
-Other impairments and provisions	82.01%20.99M	83.87%13.54M	11.32%11.53M	15.32%7.36M	96.10%10.36M	--6.38M	40.62%5.28M	----	1,732.68%3.76M	--1.23M
Revaluation surplus:	----	----	----	----	----	----	---9.31M	----	----	----
-Other fair value changes	----	----	----	----	----	----	---9.31M	----	----	----
Asset sale loss (gain):	----	----	----	----	----	----	----	----	363.64%51K	--16K
-Loss (gain) on sale of property, machinery and equipment	----	----	----	----	----	----	----	----	363.64%51K	--16K
Depreciation and amortization:	6.24%11.41M	7.66%5.68M	38.09%10.74M	19.76%5.28M	8.83%7.77M	--4.41M	43.70%7.14M	----	143.44%4.97M	--2.07M
-Depreciation	----	----	----	----	----	----	----	----	143.44%4.97M	--2.07M
-Amortization of intangible assets	-29.50%624.72K	-29.82%333.92K	0.57%886.13K	13.98%475.77K	15.10%881.09K	--417.43K	--765.49K	----	----	----
-Other depreciation and amortization	70.55%2.16M	111.82%992.24K	227.67%1.27M	328.96%468.43K	607.99%386.57K	--109.2K	--54.6K	----	----	----
Financial expense	-76.94%148.46K	-42.09%86.98K	-29.93%643.83K	-80.89%150.2K	--918.85K	--785.9K	----	----	----	----
Special items	----	----	----	----	----	----	----	----	-22.72%449K	--200K
Operating profit before the change of operating capital	----	----	----	----	----	----	----	----	82.80%103.89M	--52.05M
Change of operating capital
Inventory (increase) decrease	100.62%22.8K	95.03%-612.6K	90.77%-3.69M	-109.00%-12.33M	-4,416.54%-39.97M	--136.93M	-110.62%-884.95K	----	116.55%8.33M	--5.63M
Accounts receivable (increase)decrease	314.65%93.47M	61.09%-20.01M	-150.27%-43.55M	-645.99%-51.44M	184.85%86.62M	--9.42M	-54.38%-102.08M	----	-66.56%-66.12M	---44.42M
Accounts payable increase (decrease)	-390.52%-125.46M	-73.41%-40.14M	67.10%-25.58M	89.15%-23.14M	-570.29%-77.74M	---213.28M	-73.22%16.53M	----	41.67%61.73M	--40.29M
prepayments (increase)decrease	----	----	----	----	----	----	----	----	-49.15%1.1M	---2.77M
Special items for working capital changes	----	----	----	----	----	----	----	----	-295.33%-31.42M	---13.16M
Cash from business operations	----	----	----	----	----	----	----	----	170.75%77.51M	--37.63M
Other taxs	----	----	----	----	----	----	----	----	-398.44%-48.51M	---36.61M
Special items of business	-170.32%-2.98M	-122.81%-2.43M	18.59%-1.1M	-14.16%-1.09M	-296.53%-1.36M	-102.16%-953.85K	--689.63K	--44.2M	----	----
Net cash from operations	649.03%30.19M	47.28%-27.89M	-134.77%-5.5M	-54.25%-52.9M	477.28%15.82M	-177.60%-34.3M	-114.46%-4.19M	4,254.35%44.2M	53.47%29M	--1.02M
Cash flow from investment activities
Interest received - investment	----	----	----	----	----	----	----	----	5,798.88%21.12M	--18.13M
Loan receivable (increase) decrease	----	----	----	----	----	----	----	----	327.82%274.15M	--274.77M
Sale of fixed assets	79.10%1.2K	----	-97.77%670	--450	-93.65%30.03K	----	11,925.26%473.01K	-63.09%1.11K	-106.45%-4K	--3K
Purchase of fixed assets	24.42%-6.33M	-18.31%-1.89M	-49.35%-8.37M	52.21%-1.6M	4.72%-5.6M	-148.52%-3.34M	85.09%-5.88M	95.65%-1.35M	-1,030.21%-39.43M	---30.91M
Sale of subsidiaries	----	----	562.69%24.96M	--24.96M	--3.77M	----	----	----	----	----
Other items in the investment business	---11.26M	----	----	----	----	----	--5.2M	--1.98M	----	----
Net cash from investment operations	-205.96%-17.58M	-108.09%-1.89M	1,018.06%16.59M	798.88%23.36M	-754.24%-1.81M	-629.31%-3.34M	-100.08%-211.55K	-99.76%631.55K	307.31%255.83M	--261.99M
Net cash before financing	13.69%12.61M	-0.82%-29.78M	-20.82%11.09M	21.52%-29.54M	418.12%14.01M	-183.96%-37.64M	-101.55%-4.4M	-82.96%44.83M	372.53%284.83M	--263.01M
Cash flow from financing activities
New borrowing	0.00%8M	0.00%8M	-88.57%8M	--8M	--70M	----	----	----	-99.79%311K	----
Refund	---8M	---8M	----	----	----	----	98.70%-1.43M	99.42%-635.66K	-214.29%-110M	---110M
Interest paid - financing	----	----	----	----	----	----	----	----	-433.27%-3.01M	---2.87M
Dividends paid - financing	-1,843.98%-14.25M	74.89%-132.14K	97.03%-733.26K	20.09%-526.26K	-6,168.65%-24.72M	-96.06%-658.54K	---394.37K	---335.89K	----	----
Absorb investment income	----	----	----	----	-94.07%10M	----	56,147.96%168.74M	----	-99.68%300K	----
Issuance expenses and redemption of securities expenses	----	----	----	----	----	----	----	----	---20.07M	---7.25M
Other items of the financing business	-8.47%-5.44M	----	94.12%-5.02M	-554.71%-5.02M	-361.87%-85.42M	89.44%-766.59K	54.40%-18.49M	81.88%-7.26M	-2,501.41%-40.56M	---40.08M
Net cash from financing operations	-976.34%-19.7M	-105.38%-132.14K	107.46%2.25M	272.25%2.45M	-120.31%-30.14M	82.69%-1.43M	185.42%148.42M	94.86%-8.23M	-185.02%-173.77M	---160.19M
Effect of rate	99.78%-567.31	-2,250.06%-356.48	-792,013.99%-263.23K	100.00%16.58	-100.00%33.24	---682.29K	--9.31M	----	----	----
Net Cash	-153.13%-7.09M	-10.44%-29.91M	182.70%13.34M	30.66%-27.09M	-111.20%-16.13M	-206.75%-39.06M	29.68%144.02M	-64.41%36.59M	11.21%111.06M	--102.82M
Begining period cash	3.17%425.17M	3.17%425.17M	-3.77%412.09M	-3.77%412.09M	55.44%428.22M	55.44%428.22M	67.54%275.49M	67.54%275.49M	154.69%164.43M	--164.43M
Cash at the end	-1.67%418.08M	2.66%395.26M	3.17%425.17M	-0.89%385.01M	-3.90%412.09M	24.48%388.48M	55.66%428.81M	16.78%312.08M	67.55%275.49M	--267.24M
Cash balance analysis
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	CAS (2007)	CAS (2007)	CAS (2007)	CAS (2007)	CAS (2007)	CAS (2007)	CAS (2007)	CAS (2007)	IAS	IAS
Audit Opinions	--	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	--	--	ShinWing Certified Public Accountants (Special General Partnership)	--	Dahua Certified Public Accountants (Special General Partnership)	--	KPMG	--	KPMG	--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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