WUHAN YOUJI (02881) Cash Flow Statement

8.470
-0.310-3.53%

Market Closed May 7 13:48 CST

790.25MMarket Cap11.42P/E (TTM)

WUHAN YOUJI (02881) 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

(FY)Dec 31, 2021

(FY)Dec 31, 2020

(FY)Dec 31, 2019

Cash flow from operating activities

Earning before tax

-50.70%78.44M

-25.12%47.49M

67.93%159.1M

8.49%63.42M

-77.85%94.74M

--58.46M

8.68%427.69M

49.21%393.54M

151.72%263.75M

--104.78M

Profit adjustment

Interest (income) - adjustment

31.66%-2.08M

24.07%-1.33M

8.19%-3.04M

-14.09%-1.75M

41.23%-3.31M

---1.53M

70.81%-5.63M

-15.91%-19.3M

-5.68%-16.65M

---15.75M

Attributable subsidiary (profit) loss

-2.70%-18.06M

-43.14%-10.51M

-338.91%-17.59M

-303.07%-7.34M

293.81%7.36M

--3.62M

-55.66%-3.8M

28.82%-2.44M

22.76%-3.43M

---4.44M

Impairment and provisions:

-101.00%-3K

-60.40%-239K

-92.73%299K

-114.38%-149K

1,210.19%4.11M

--1.04M

70.65%314K

-86.53%184K

-82.89%1.37M

--7.99M

-Impairmen of inventory (reversal)

95.48%-22K

81.15%-111K

-127.61%-487K

-150.04%-589K

--1.76M

--1.18M

----

-71.52%1.36M

--4.76M

-Impairment of trade receivables (reversal)

-97.58%19K

-129.09%-128K

518.09%786K

412.06%440K

-159.87%-188K

---141K

70.65%314K

1,740.00%184K

104.33%10K

---231K

-Other impairments and provisions

----

--2.54M

----

--3.46M

Asset sale loss (gain):

100.08%1K

---3K

-1,370.24%-1.24M

----

-131.00%-84K

----

-98.21%271K

168,700.00%15.17M

-400.00%-9K

--3K

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

100.08%1K

---3K

-1,370.24%-1.24M

----

-131.00%-84K

----

-98.21%271K

168,700.00%15.17M

-400.00%-9K

--3K

Depreciation and amortization:

8.59%145.12M

5.84%73.34M

1.26%133.65M

4.79%69.3M

11.21%131.99M

--66.13M

13.62%118.68M

30.12%104.46M

14.31%80.28M

--70.23M

-Amortization of intangible assets

8.43%1.16M

2.21%555K

9.10%1.07M

31.48%543K

1.56%978K

--413K

-5.12%963K

0.10%1.02M

0.40%1.01M

--1.01M

Financial expense

-6.63%34.94M

-17.26%17.49M

15.94%37.43M

17.94%21.13M

4.04%32.28M

--17.92M

-8.92%31.03M

18.61%34.07M

-5.46%28.72M

--30.38M

Special items

0.00%419K

0.00%210K

0.00%419K

0.00%210K

110.09%419K

--210K

-47.67%-4.15M

-13.07%-2.81M

-6.42%-2.49M

---2.34M

Operating profit before the change of operating capital

-22.73%238.78M

-12.69%126.46M

15.52%309.02M

-0.69%144.83M

-52.60%267.5M

--145.84M

7.94%564.4M

48.73%522.87M

84.20%351.55M

--190.85M

Change of operating capital

Inventory (increase) decrease

-441.70%-35.66M

-502.50%-43.29M

-119.72%-6.58M

111.90%10.76M

324.66%33.38M

---90.36M

92.16%-14.86M

-286.87%-189.49M

-263.43%-48.98M

--29.97M

Accounts receivable (increase)decrease

94.04%-12.86M

37.75%-88.9M

-137.32%-215.89M

-340.86%-142.81M

55.64%-90.97M

--59.29M

22.41%-205.08M

-123.35%-264.32M

-51.05%-118.34M

---78.35M

Accounts payable increase (decrease)

-141.85%-119.88M

-88.02%18.66M

1,118.46%286.46M

2,443.78%155.73M

-73.62%-28.13M

--6.12M

-118.26%-16.2M

166.33%88.73M

-393.60%-133.77M

--45.56M

prepayments (increase)decrease

100.90%522K

-107.56%-5.58M

-382.04%-57.77M

96.73%-2.69M

-132.49%-11.99M

---82.18M

206.96%36.89M

-145.73%-34.49M

-149.03%-14.03M

--28.62M

Special items for working capital changes

21.46%-3.7M

663.46%11.03M

-207.17%-4.71M

-181.58%-1.96M

120.52%4.39M

--2.4M

-210.64%-21.4M

213.23%19.35M

152.49%6.18M

--2.45M

Cash from business operations

-78.35%67.22M

-88.78%18.38M

78.27%310.53M

298.60%163.86M

-49.32%174.2M

--41.11M

140.98%343.74M

234.87%142.64M

-80.56%42.6M

--219.11M

Other taxs

46.91%-25.49M

57.92%-15.88M

-314.03%-48.02M

-111.71%-37.74M

94.06%-11.6M

---17.82M

-961.30%-195.38M

-3.49%-18.41M

-76.73%-17.79M

---10.07M

Net cash from operations

-84.11%41.72M

-98.02%2.5M

61.45%262.51M

441.65%126.12M

9.59%162.6M

--23.29M

19.42%148.36M

400.78%124.23M

-88.13%24.81M

--209.04M

Cash flow from investment activities

Interest received - investment

-18.55%2.08M

5.40%1.33M

11.94%2.55M

-17.81%1.26M

73.63%2.28M

--1.53M

-26.08%1.31M

16.93%1.78M

23.01%1.52M

--1.23M

Dividend received - investment

-36.41%4.52M

-34.51%4.65M

-47.45%7.11M

--13.52M

----

16.63%4.26M

--3.65M

----

Loan receivable (increase) decrease

----

103.64%291K

150.94%25.85M

-160,100.00%-8M

-143.15%-50.75M

--5K

180.19%117.62M

-27.68%-146.67M

-5.99%-114.88M

---108.39M

Sale of fixed assets

-91.12%62K

--657K

--698K

----

-93.22%4K

90.32%59K

-85.78%31K

--218K

Purchase of fixed assets

-166.10%-257.49M

-677.56%-133.08M

-181.78%-96.77M

-80.06%-17.12M

44.25%-34.34M

---9.51M

-20.05%-61.6M

-8.51%-51.32M

-31.85%-47.29M

---35.87M

Selling intangible assets

----

--403K

----

Purchase of intangible assets

-511.00%-71.99M

83.27%-1.9M

-459.18%-11.78M

-1,656.66%-11.35M

-836.44%-2.11M

---646K

99.56%-225K

---51.26M

----

Recovery of cash from investments

----

-47.50%10.5M

----

--20M

----

Cash on investment

----

-42.86%-30.5M

----

---21.35M

----

---40.58M

Other items in the investment business

----

182.22%18.15M

543.00%6.43M

-66.67%1M

--3M

Net cash from investment operations

-425.42%-322.82M

-355.74%-128.05M

24.98%-61.44M

-672.36%-28.1M

-251.93%-81.9M

--4.91M

122.77%53.9M

-51.77%-236.72M

13.53%-155.97M

---180.38M

Net cash before financing

-239.80%-281.1M

-228.07%-125.55M

149.16%201.07M

247.69%98.03M

-60.10%80.7M

--28.19M

279.81%202.27M

14.24%-112.49M

-557.69%-131.16M

--28.66M

Cash flow from financing activities

New borrowing

49.98%1.39B

67.02%793.26M

-6.48%924.95M

-6.23%474.95M

16.34%989.02M

--506.52M

-9.35%850.15M

17.79%937.84M

69.37%796.19M

--470.09M

Refund

-6.13%-975.91M

-33.88%-513.46M

-14.11%-919.52M

13.49%-383.52M

3.14%-805.8M

---443.3M

-6.65%-831.95M

-18.94%-780.07M

-53.86%-655.87M

---426.28M

Issuing shares

----

--74.67M

--74.75M

----

Interest paid - financing

10.25%-32.72M

3.78%-18.87M

-20.08%-36.45M

-16.75%-19.61M

-6.03%-30.36M

---16.8M

11.58%-28.63M

-18.97%-32.38M

8.22%-27.22M

---29.66M

Dividends paid - financing

46.18%-74.22M

23.71%-46M

46.15%-137.92M

-227.44%-60.29M

-146.96%-256.09M

---18.41M

---103.7M

----

Issuance expenses and redemption of securities expenses

----

95.24%-78K

92.79%-2.98M

---1.64M

-1,950.84%-41.35M

---2.02M

----

Pledged bank deposit (increase) decrease

150.01%41.35M

226.45%41.57M

-436.83%-82.69M

-442.47%-32.87M

261.81%24.55M

--9.6M

-162.01%-15.17M

-43.84%24.47M

267.68%43.57M

---25.98M

Net cash from financing operations

272.36%332.56M

465.95%246.33M

-95.08%-192.95M

71.69%43.53M

47.66%-98.91M

--25.35M

-235.26%-188.97M

-7.92%139.71M

1,202.81%151.73M

---13.76M

Effect of rate

-179.69%-102K

-296.15%-51K

-32.28%128K

-92.46%26K

-72.73%189K

--345K

702.61%693K

35.75%-115K

-3,680.00%-179K

--5K

Net Cash

533.87%51.46M

-14.67%120.78M

144.59%8.12M

164.36%141.55M

-236.93%-18.21M

--53.55M

-51.15%13.3M

32.40%27.22M

37.99%20.56M

--14.9M

Begining period cash

12.60%73.68M

-21.59%65.43M

20.14%83.45M

--83.45M

64.00%69.46M

92.76%42.35M

210.91%21.97M

--7.07M

Cash at the end

69.71%125.04M

-6.09%194.41M

12.60%73.68M

50.73%207.01M

-21.59%65.43M

--137.34M

20.14%83.45M

64.00%69.46M

92.76%42.35M

--21.97M

Cash balance analysis

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Ernst & Young

	(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	(FY)Dec 31, 2021	(FY)Dec 31, 2020	(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax	-50.70%78.44M	-25.12%47.49M	67.93%159.1M	8.49%63.42M	-77.85%94.74M	--58.46M	8.68%427.69M	49.21%393.54M	151.72%263.75M	--104.78M
Profit adjustment
Interest (income) - adjustment	31.66%-2.08M	24.07%-1.33M	8.19%-3.04M	-14.09%-1.75M	41.23%-3.31M	---1.53M	70.81%-5.63M	-15.91%-19.3M	-5.68%-16.65M	---15.75M
Attributable subsidiary (profit) loss	-2.70%-18.06M	-43.14%-10.51M	-338.91%-17.59M	-303.07%-7.34M	293.81%7.36M	--3.62M	-55.66%-3.8M	28.82%-2.44M	22.76%-3.43M	---4.44M
Impairment and provisions:	-101.00%-3K	-60.40%-239K	-92.73%299K	-114.38%-149K	1,210.19%4.11M	--1.04M	70.65%314K	-86.53%184K	-82.89%1.37M	--7.99M
-Impairmen of inventory (reversal)	95.48%-22K	81.15%-111K	-127.61%-487K	-150.04%-589K	--1.76M	--1.18M	----	----	-71.52%1.36M	--4.76M
-Impairment of trade receivables (reversal)	-97.58%19K	-129.09%-128K	518.09%786K	412.06%440K	-159.87%-188K	---141K	70.65%314K	1,740.00%184K	104.33%10K	---231K
-Other impairments and provisions	----	----	----	----	--2.54M	----	----	----	----	--3.46M
Asset sale loss (gain):	100.08%1K	---3K	-1,370.24%-1.24M	----	-131.00%-84K	----	-98.21%271K	168,700.00%15.17M	-400.00%-9K	--3K
-Loss (gain) on sale of property, machinery and equipment	100.08%1K	---3K	-1,370.24%-1.24M	----	-131.00%-84K	----	-98.21%271K	168,700.00%15.17M	-400.00%-9K	--3K
Depreciation and amortization:	8.59%145.12M	5.84%73.34M	1.26%133.65M	4.79%69.3M	11.21%131.99M	--66.13M	13.62%118.68M	30.12%104.46M	14.31%80.28M	--70.23M
-Amortization of intangible assets	8.43%1.16M	2.21%555K	9.10%1.07M	31.48%543K	1.56%978K	--413K	-5.12%963K	0.10%1.02M	0.40%1.01M	--1.01M
Financial expense	-6.63%34.94M	-17.26%17.49M	15.94%37.43M	17.94%21.13M	4.04%32.28M	--17.92M	-8.92%31.03M	18.61%34.07M	-5.46%28.72M	--30.38M
Special items	0.00%419K	0.00%210K	0.00%419K	0.00%210K	110.09%419K	--210K	-47.67%-4.15M	-13.07%-2.81M	-6.42%-2.49M	---2.34M
Operating profit before the change of operating capital	-22.73%238.78M	-12.69%126.46M	15.52%309.02M	-0.69%144.83M	-52.60%267.5M	--145.84M	7.94%564.4M	48.73%522.87M	84.20%351.55M	--190.85M
Change of operating capital
Inventory (increase) decrease	-441.70%-35.66M	-502.50%-43.29M	-119.72%-6.58M	111.90%10.76M	324.66%33.38M	---90.36M	92.16%-14.86M	-286.87%-189.49M	-263.43%-48.98M	--29.97M
Accounts receivable (increase)decrease	94.04%-12.86M	37.75%-88.9M	-137.32%-215.89M	-340.86%-142.81M	55.64%-90.97M	--59.29M	22.41%-205.08M	-123.35%-264.32M	-51.05%-118.34M	---78.35M
Accounts payable increase (decrease)	-141.85%-119.88M	-88.02%18.66M	1,118.46%286.46M	2,443.78%155.73M	-73.62%-28.13M	--6.12M	-118.26%-16.2M	166.33%88.73M	-393.60%-133.77M	--45.56M
prepayments (increase)decrease	100.90%522K	-107.56%-5.58M	-382.04%-57.77M	96.73%-2.69M	-132.49%-11.99M	---82.18M	206.96%36.89M	-145.73%-34.49M	-149.03%-14.03M	--28.62M
Special items for working capital changes	21.46%-3.7M	663.46%11.03M	-207.17%-4.71M	-181.58%-1.96M	120.52%4.39M	--2.4M	-210.64%-21.4M	213.23%19.35M	152.49%6.18M	--2.45M
Cash from business operations	-78.35%67.22M	-88.78%18.38M	78.27%310.53M	298.60%163.86M	-49.32%174.2M	--41.11M	140.98%343.74M	234.87%142.64M	-80.56%42.6M	--219.11M
Other taxs	46.91%-25.49M	57.92%-15.88M	-314.03%-48.02M	-111.71%-37.74M	94.06%-11.6M	---17.82M	-961.30%-195.38M	-3.49%-18.41M	-76.73%-17.79M	---10.07M
Net cash from operations	-84.11%41.72M	-98.02%2.5M	61.45%262.51M	441.65%126.12M	9.59%162.6M	--23.29M	19.42%148.36M	400.78%124.23M	-88.13%24.81M	--209.04M
Cash flow from investment activities
Interest received - investment	-18.55%2.08M	5.40%1.33M	11.94%2.55M	-17.81%1.26M	73.63%2.28M	--1.53M	-26.08%1.31M	16.93%1.78M	23.01%1.52M	--1.23M
Dividend received - investment	-36.41%4.52M	-34.51%4.65M	-47.45%7.11M	-47.45%7.11M	--13.52M	--13.52M	----	16.63%4.26M	--3.65M	----
Loan receivable (increase) decrease	----	103.64%291K	150.94%25.85M	-160,100.00%-8M	-143.15%-50.75M	--5K	180.19%117.62M	-27.68%-146.67M	-5.99%-114.88M	---108.39M
Sale of fixed assets	-91.12%62K	--657K	--698K	----	----	----	-93.22%4K	90.32%59K	-85.78%31K	--218K
Purchase of fixed assets	-166.10%-257.49M	-677.56%-133.08M	-181.78%-96.77M	-80.06%-17.12M	44.25%-34.34M	---9.51M	-20.05%-61.6M	-8.51%-51.32M	-31.85%-47.29M	---35.87M
Selling intangible assets	----	----	--403K	----	----	----	----	----	----	----
Purchase of intangible assets	-511.00%-71.99M	83.27%-1.9M	-459.18%-11.78M	-1,656.66%-11.35M	-836.44%-2.11M	---646K	99.56%-225K	---51.26M	----	----
Recovery of cash from investments	----	----	-47.50%10.5M	----	--20M	----	----	----	----	----
Cash on investment	----	----	----	----	-42.86%-30.5M	----	---21.35M	----	----	---40.58M
Other items in the investment business	----	----	----	----	----	----	182.22%18.15M	543.00%6.43M	-66.67%1M	--3M
Net cash from investment operations	-425.42%-322.82M	-355.74%-128.05M	24.98%-61.44M	-672.36%-28.1M	-251.93%-81.9M	--4.91M	122.77%53.9M	-51.77%-236.72M	13.53%-155.97M	---180.38M
Net cash before financing	-239.80%-281.1M	-228.07%-125.55M	149.16%201.07M	247.69%98.03M	-60.10%80.7M	--28.19M	279.81%202.27M	14.24%-112.49M	-557.69%-131.16M	--28.66M
Cash flow from financing activities
New borrowing	49.98%1.39B	67.02%793.26M	-6.48%924.95M	-6.23%474.95M	16.34%989.02M	--506.52M	-9.35%850.15M	17.79%937.84M	69.37%796.19M	--470.09M
Refund	-6.13%-975.91M	-33.88%-513.46M	-14.11%-919.52M	13.49%-383.52M	3.14%-805.8M	---443.3M	-6.65%-831.95M	-18.94%-780.07M	-53.86%-655.87M	---426.28M
Issuing shares	----	----	--74.67M	--74.75M	----	----	----	----	----	----
Interest paid - financing	10.25%-32.72M	3.78%-18.87M	-20.08%-36.45M	-16.75%-19.61M	-6.03%-30.36M	---16.8M	11.58%-28.63M	-18.97%-32.38M	8.22%-27.22M	---29.66M
Dividends paid - financing	46.18%-74.22M	23.71%-46M	46.15%-137.92M	-227.44%-60.29M	-146.96%-256.09M	---18.41M	---103.7M	----	----	----
Issuance expenses and redemption of securities expenses	----	----	----	95.24%-78K	92.79%-2.98M	---1.64M	-1,950.84%-41.35M	---2.02M	----	----
Pledged bank deposit (increase) decrease	150.01%41.35M	226.45%41.57M	-436.83%-82.69M	-442.47%-32.87M	261.81%24.55M	--9.6M	-162.01%-15.17M	-43.84%24.47M	267.68%43.57M	---25.98M
Net cash from financing operations	272.36%332.56M	465.95%246.33M	-95.08%-192.95M	71.69%43.53M	47.66%-98.91M	--25.35M	-235.26%-188.97M	-7.92%139.71M	1,202.81%151.73M	---13.76M
Effect of rate	-179.69%-102K	-296.15%-51K	-32.28%128K	-92.46%26K	-72.73%189K	--345K	702.61%693K	35.75%-115K	-3,680.00%-179K	--5K
Net Cash	533.87%51.46M	-14.67%120.78M	144.59%8.12M	164.36%141.55M	-236.93%-18.21M	--53.55M	-51.15%13.3M	32.40%27.22M	37.99%20.56M	--14.9M
Begining period cash	12.60%73.68M	12.60%73.68M	-21.59%65.43M	-21.59%65.43M	20.14%83.45M	--83.45M	64.00%69.46M	92.76%42.35M	210.91%21.97M	--7.07M
Cash at the end	69.71%125.04M	-6.09%194.41M	12.60%73.68M	50.73%207.01M	-21.59%65.43M	--137.34M	20.14%83.45M	64.00%69.46M	92.76%42.35M	--21.97M
Cash balance analysis
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	Unqualified Opinion	Unqualified Opinion	Unqualified Opinion
Auditor	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--	Ernst & Young	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.

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