BAO PHARMA-B (02659) Cash Flow Statement

24.540
-1.020-3.99%

Market Closed May 29 16:01 CST

8.00BMarket Cap-18.27P/E (TTM)

BAO PHARMA-B (02659) Cash Flow

All

YOY

Hide blank lines

(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q9)Sep 30, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q9)Sep 30, 2023

Cash flow from operating activities

Earning before tax

-8.46%-395.3M

-9.43%-183.1M

-127.22%-364.46M

-132.94%-263.19M

---167.31M

---160.4M

---112.98M

Profit adjustment

Interest (income) - adjustment

-32.16%-6.14M

-99.94%-3.59M

41.16%-4.65M

58.55%-2.67M

---1.8M

---7.9M

---6.44M

Attributable subsidiary (profit) loss

-60.92%238K

-52.50%114K

-33.44%609K

-35.79%488K

--240K

--915K

--760K

Asset sale loss (gain):

-110.26%-8K

--3K

188.89%78K

----

--27K

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

-110.26%-8K

--3K

188.89%78K

----

--27K

Depreciation and amortization:

15.60%37.15M

8.06%16.99M

43.25%32.14M

50.02%24.06M

--15.73M

--22.43M

--16.04M

-Amortization of intangible assets

-2.19%2.18M

13.23%1.04M

32.84%2.23M

37.74%1.72M

--922K

--1.68M

--1.25M

Financial expense

31.12%5.97M

32.90%2.67M

24.65%4.56M

11.39%3.22M

--2.01M

--3.66M

--2.89M

Exchange Loss (gain)

727.01%7.47M

160.00%282K

59.85%-1.19M

100.57%22K

---470K

---2.97M

---3.83M

Special items

-38.84%93.66M

-33.23%46.81M

--153.15M

--113.19M

--70.1M

----

Operating profit before the change of operating capital

-42.94%-256.95M

-47.01%-119.82M

-24.64%-179.76M

-20.54%-124.8M

---81.51M

---144.23M

---103.53M

Change of operating capital

Inventory (increase) decrease

-145.67%-1.53M

-118.91%-647K

631.17%3.36M

305.89%2.8M

--3.42M

---632K

---1.36M

Accounts receivable (increase)decrease

-97.69%43K

105.08%22K

192.95%1.86M

----

---433K

---2M

---1M

Accounts payable increase (decrease)

10.43%48.71M

286.79%18.64M

279.88%44.1M

-133.52%-1.99M

---9.98M

--11.61M

--5.92M

prepayments (increase)decrease

238.15%23.46M

-17.12%-7.09M

-28.11%-16.98M

4.95%-9.55M

---6.06M

---13.26M

---10.05M

Special items for working capital changes

100.11%85K

100.14%116K

-19,350.00%-77M

-20,131.50%-80.13M

---80.11M

--400K

Cash from business operations

17.04%-186.19M

37.72%-108.78M

-51.53%-224.43M

-94.91%-213.66M

---174.67M

---148.11M

---109.62M

Interest received - operating

32.16%6.14M

99.94%3.59M

-41.16%4.65M

-58.55%2.67M

--1.8M

--7.9M

--6.44M

Net cash from operations

18.08%-180.05M

39.15%-105.19M

-56.75%-219.78M

-104.49%-210.99M

---172.87M

---140.21M

---103.18M

Cash flow from investment activities

Decrease in deposits (increase)

54.00%-2.3M

--5M

---5M

----

Sale of fixed assets

175.97%425K

312.22%371K

--154K

--149K

--90K

----

Purchase of fixed assets

-29.67%-153.36M

36.27%-37.89M

13.27%-118.27M

31.84%-79.22M

---59.45M

---136.37M

---116.23M

Other items in the investment business

6,128.10%62.28M

--2.7M

--1M

----

Net cash from investment operations

23.88%-92.96M

49.77%-29.82M

10.45%-122.12M

32.83%-78.07M

---59.36M

---136.37M

---116.23M

Net cash before financing

20.15%-273.01M

41.86%-135.01M

-23.62%-341.9M

-31.74%-289.06M

---232.23M

---276.58M

---219.41M

Cash flow from financing activities

New borrowing

13.24%183.06M

46.46%87.29M

233.55%161.66M

178.92%79.4M

--59.6M

--48.47M

--28.47M

Refund

-3.77%-72.6M

-332.95%-45.75M

-75.77%-69.96M

64.53%-10.57M

---10.57M

---39.8M

---29.8M

Issuing shares

104.17%939.38M

--30M

282.62%460.1M

212.43%375.7M

----

--120.25M

Interest paid - financing

-42.85%-7.87M

-39.87%-3.58M

-28.34%-5.51M

-22.72%-4M

---2.56M

---4.3M

---3.26M

Issuance expenses and redemption of securities expenses

-2,785.89%-42.13M

---2.6M

---1.46M

----

Net cash from financing operations

83.73%998.03M

41.43%64.53M

341.86%543.2M

284.69%439.43M

--45.63M

--122.93M

--114.23M

Effect of rate

-735.23%-7.57M

-160.00%-282K

-59.85%1.19M

-100.57%-22K

--470K

--2.97M

--3.83M

Net Cash

260.18%725.02M

62.23%-70.48M

231.01%201.3M

242.96%150.37M

---186.61M

---153.65M

---105.18M

Begining period cash

62.95%524.16M

-31.90%321.67M

--321.67M

--472.35M

Cash at the end

136.88%1.24B

234.53%453.39M

62.95%524.16M

27.23%472.02M

--135.53M

--321.67M

--370.99M

Cash balance analysis

Currency Unit

CNY

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Ernst & Young

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q9)Sep 30, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q9)Sep 30, 2023
Cash flow from operating activities
Earning before tax	-8.46%-395.3M	-9.43%-183.1M	-127.22%-364.46M	-132.94%-263.19M	---167.31M	---160.4M	---112.98M
Profit adjustment
Interest (income) - adjustment	-32.16%-6.14M	-99.94%-3.59M	41.16%-4.65M	58.55%-2.67M	---1.8M	---7.9M	---6.44M
Attributable subsidiary (profit) loss	-60.92%238K	-52.50%114K	-33.44%609K	-35.79%488K	--240K	--915K	--760K
Asset sale loss (gain):	-110.26%-8K	--3K	188.89%78K	188.89%78K	----	--27K	--27K
-Loss (gain) on sale of property, machinery and equipment	-110.26%-8K	--3K	188.89%78K	188.89%78K	----	--27K	--27K
Depreciation and amortization:	15.60%37.15M	8.06%16.99M	43.25%32.14M	50.02%24.06M	--15.73M	--22.43M	--16.04M
-Amortization of intangible assets	-2.19%2.18M	13.23%1.04M	32.84%2.23M	37.74%1.72M	--922K	--1.68M	--1.25M
Financial expense	31.12%5.97M	32.90%2.67M	24.65%4.56M	11.39%3.22M	--2.01M	--3.66M	--2.89M
Exchange Loss (gain)	727.01%7.47M	160.00%282K	59.85%-1.19M	100.57%22K	---470K	---2.97M	---3.83M
Special items	-38.84%93.66M	-33.23%46.81M	--153.15M	--113.19M	--70.1M	----	----
Operating profit before the change of operating capital	-42.94%-256.95M	-47.01%-119.82M	-24.64%-179.76M	-20.54%-124.8M	---81.51M	---144.23M	---103.53M
Change of operating capital
Inventory (increase) decrease	-145.67%-1.53M	-118.91%-647K	631.17%3.36M	305.89%2.8M	--3.42M	---632K	---1.36M
Accounts receivable (increase)decrease	-97.69%43K	105.08%22K	192.95%1.86M	----	---433K	---2M	---1M
Accounts payable increase (decrease)	10.43%48.71M	286.79%18.64M	279.88%44.1M	-133.52%-1.99M	---9.98M	--11.61M	--5.92M
prepayments (increase)decrease	238.15%23.46M	-17.12%-7.09M	-28.11%-16.98M	4.95%-9.55M	---6.06M	---13.26M	---10.05M
Special items for working capital changes	100.11%85K	100.14%116K	-19,350.00%-77M	-20,131.50%-80.13M	---80.11M	--400K	--400K
Cash from business operations	17.04%-186.19M	37.72%-108.78M	-51.53%-224.43M	-94.91%-213.66M	---174.67M	---148.11M	---109.62M
Interest received - operating	32.16%6.14M	99.94%3.59M	-41.16%4.65M	-58.55%2.67M	--1.8M	--7.9M	--6.44M
Net cash from operations	18.08%-180.05M	39.15%-105.19M	-56.75%-219.78M	-104.49%-210.99M	---172.87M	---140.21M	---103.18M
Cash flow from investment activities
Decrease in deposits (increase)	54.00%-2.3M	--5M	---5M	----	----	----	----
Sale of fixed assets	175.97%425K	312.22%371K	--154K	--149K	--90K	----	----
Purchase of fixed assets	-29.67%-153.36M	36.27%-37.89M	13.27%-118.27M	31.84%-79.22M	---59.45M	---136.37M	---116.23M
Other items in the investment business	6,128.10%62.28M	--2.7M	--1M	--1M	----	----	----
Net cash from investment operations	23.88%-92.96M	49.77%-29.82M	10.45%-122.12M	32.83%-78.07M	---59.36M	---136.37M	---116.23M
Net cash before financing	20.15%-273.01M	41.86%-135.01M	-23.62%-341.9M	-31.74%-289.06M	---232.23M	---276.58M	---219.41M
Cash flow from financing activities
New borrowing	13.24%183.06M	46.46%87.29M	233.55%161.66M	178.92%79.4M	--59.6M	--48.47M	--28.47M
Refund	-3.77%-72.6M	-332.95%-45.75M	-75.77%-69.96M	64.53%-10.57M	---10.57M	---39.8M	---29.8M
Issuing shares	104.17%939.38M	--30M	282.62%460.1M	212.43%375.7M	----	--120.25M	--120.25M
Interest paid - financing	-42.85%-7.87M	-39.87%-3.58M	-28.34%-5.51M	-22.72%-4M	---2.56M	---4.3M	---3.26M
Issuance expenses and redemption of securities expenses	-2,785.89%-42.13M	---2.6M	---1.46M	----	----	----	----
Net cash from financing operations	83.73%998.03M	41.43%64.53M	341.86%543.2M	284.69%439.43M	--45.63M	--122.93M	--114.23M
Effect of rate	-735.23%-7.57M	-160.00%-282K	-59.85%1.19M	-100.57%-22K	--470K	--2.97M	--3.83M
Net Cash	260.18%725.02M	62.23%-70.48M	231.01%201.3M	242.96%150.37M	---186.61M	---153.65M	---105.18M
Begining period cash	62.95%524.16M	62.95%524.16M	-31.90%321.67M	-31.90%321.67M	--321.67M	--472.35M	--472.35M
Cash at the end	136.88%1.24B	234.53%453.39M	62.95%524.16M	27.23%472.02M	--135.53M	--321.67M	--370.99M
Cash balance analysis
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	--	Unqualified Opinion	--
Auditor	Ernst & Young	--	Ernst & Young	--	--	Ernst & Young	--

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.

China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More

牛牛課堂

Oct 13, 2025 18:05

[Opportunity Express] The US-China rivalry escalates! The rare earth industry becomes a "game-changer." How should investors respond?

Food流油

Apr 14, 2025 15:43

"Leaving the Group - Raising Taxes - Tweeting: The 'Money Making Strategy' of the Most Wild Gemini in Contemporary Times"