BOAN BIOTECH (06955) Cash Flow Statement

6.060
0.0000.00%

Market Closed May 22 16:05 CST

3.77BMarket Cap466.15P/E (TTM)

BOAN BIOTECH (06955) 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

-90.24%7.14M

-66.74%20.51M

161.31%73.19M

151.71%61.67M

64.02%-119.38M

22.19%-119.27M

-47.17%-331.75M

-19.83%-153.3M

6.29%-225.42M

---127.93M

Profit adjustment

Interest (income) - adjustment

----

75.09%-266K

79.18%-1.16M

72.54%-1.07M

38.82%-5.57M

11.97%-3.89M

-661.59%-9.1M

---4.42M

Impairment and provisions:

-62.46%1.01M

3,471.54%4.39M

10,396.15%2.68M

573.08%123K

-200.00%-26K

--26K

----

-Impairment of trade receivables (reversal)

-30.17%1.51M

3,885.37%4.9M

8,438.46%2.17M

573.08%123K

-200.00%-26K

--26K

----

-Other impairments and provisions

-200.00%-509K

---509K

--509K

----

Asset sale loss (gain):

--198K

----

-75.76%16K

-95.38%3K

500.00%66K

--65K

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

--198K

----

-75.76%16K

-95.38%3K

500.00%66K

--65K

Depreciation and amortization:

20.45%87.82M

40.84%39.87M

-11.91%72.91M

-34.46%28.31M

13.63%82.77M

19.63%43.2M

45.64%72.84M

103.52%36.11M

214.88%50.01M

--17.74M

-Amortization of intangible assets

26.57%35.84M

86.31%16.35M

11.26%28.32M

-29.25%8.78M

45.14%25.45M

51.62%12.4M

58.93%17.54M

170.36%8.18M

320.66%11.03M

--3.03M

Financial expense

18.40%38.66M

55.07%19.53M

131.78%32.65M

101.37%12.6M

5.07%14.09M

-5.54%6.26M

15.59%13.41M

18.78%6.62M

-1.86%11.6M

--5.58M

Exchange Loss (gain)

143.75%21K

----

-101.70%-48K

----

204.00%2.83M

-4.16%-2.83M

-155.00%-2.72M

-657.91%-2.72M

--4.95M

--487K

Special items

-39.43%13.02M

-38.89%6.29M

4.16%21.5M

0.56%10.29M

11.69%20.64M

12.71%10.24M

-13.14%18.48M

28.55%9.08M

--21.28M

--7.06M

Operating profit before the change of operating capital

-27.11%147.86M

-19.63%90.6M

85,340.76%202.87M

277.49%112.73M

99.90%-238K

41.22%-63.51M

-60.47%-235.28M

-6.56%-108.06M

31.49%-146.62M

---101.41M

Change of operating capital

Inventory (increase) decrease

1,393.48%38.29M

628.05%25.53M

86.33%-2.96M

66.35%-4.84M

51.65%-21.66M

65.82%-14.37M

43.42%-44.79M

-40.04%-42.04M

-362.54%-79.17M

---30.02M

Accounts receivable (increase)decrease

-22.06%-219.19M

16.87%-78.37M

-198.26%-179.58M

-2,575.58%-94.27M

42.60%-60.21M

111.98%3.81M

1.58%-104.88M

-199.98%-31.79M

-2,231.34%-106.57M

---10.6M

Accounts payable increase (decrease)

106.34%5.34M

196.35%79.81M

-216.01%-84.22M

-318.05%-82.84M

-46.86%72.6M

9.57%37.99M

49.57%136.61M

166.80%34.67M

132.83%91.33M

--13M

prepayments (increase)decrease

169.66%49.91M

191.32%32.24M

-672.90%-71.65M

61.34%11.07M

-137.78%-9.27M

-33.27%6.86M

466.36%24.54M

310.44%10.28M

70.80%-6.7M

---4.88M

Special items for working capital changes

142.54%42.67M

-158.56%-5.06M

8,399.52%17.59M

695.30%8.64M

-99.06%207K

-95.22%1.09M

1,424.36%21.97M

227.83%22.72M

-93.00%1.44M

---17.78M

Cash from business operations

155.02%64.89M

392.38%144.76M

-535.16%-117.94M

-75.96%-49.51M

90.80%-18.57M

75.36%-28.14M

18.04%-201.84M

24.71%-114.21M

51.40%-246.28M

---151.69M

Net cash from operations

155.02%64.89M

392.38%144.76M

-535.16%-117.94M

-75.96%-49.51M

90.80%-18.57M

75.36%-28.14M

18.04%-201.84M

24.71%-114.21M

51.40%-246.28M

---151.69M

Cash flow from investment activities

Interest received - investment

----

-74.95%266K

-79.15%1.19M

-73.69%1.06M

-36.40%5.69M

-0.17%4.04M

28,767.74%8.95M

--4.04M

Decrease in deposits (increase)

----

200.00%100M

----

---100M

Sale of fixed assets

----

--11K

----

Purchase of fixed assets

-8.94%-72.55M

58.23%-24.57M

1.08%-66.6M

4.48%-58.82M

17.18%-67.32M

-57.41%-61.57M

24.54%-81.29M

38.55%-39.12M

-330.00%-107.73M

---63.66M

Purchase of intangible assets

32.00%-201.49M

35.21%-123.52M

-30.28%-296.31M

-135.14%-190.64M

-81.82%-227.43M

-29.67%-81.07M

46.43%-125.09M

37.85%-62.52M

-119.84%-233.52M

---100.61M

Net cash from investment operations

24.48%-274.05M

40.57%-148.09M

-23.61%-362.89M

-76.00%-249.19M

-191.58%-293.57M

-45.06%-141.59M

76.71%-100.68M

62.49%-97.6M

-2,201.04%-432.3M

---260.22M

Net cash before financing

56.50%-209.16M

98.89%-3.33M

-54.04%-480.83M

-75.99%-298.7M

-3.18%-312.14M

19.87%-169.72M

55.42%-302.53M

48.58%-211.82M

-29.13%-678.57M

---411.91M

Cash flow from financing activities

New borrowing

-14.77%360.83M

-34.02%213.86M

215.42%423.36M

3,837.71%324.11M

153.34%134.22M

23.22%8.23M

1,772.05%52.98M

136.04%6.68M

-99.68%2.83M

--2.83M

Refund

-79.32%-257.89M

-107.41%-91.91M

-379.38%-143.81M

-195.43%-44.32M

-200.00%-30M

-200.00%-15M

---10M

---5M

----

Issuing shares

368.59%1.08B

--362.02M

--229.53M

----

--189.16M

----

Interest paid - financing

-33.21%-37.27M

-113.08%-19.15M

-98.31%-27.98M

-39.00%-8.99M

-8.13%-14.11M

2.34%-6.47M

-12.48%-13.05M

-25.39%-6.62M

1.86%-11.6M

---5.28M

Absorb investment income

----

54.11%1.23B

--1.02B

Issuance expenses and redemption of securities expenses

----

-3,571.28%-10.61M

-588.97%-937K

---289K

---136K

Pledged bank deposit (increase) decrease

----

200.00%200M

--200M

---200M

----

Net cash from financing operations

138.77%1.14B

72.65%464.51M

68.79%477.83M

47.09%269.04M

223,002.36%283.09M

1,695.77%182.91M

-100.01%-127K

-101.13%-11.46M

129.83%1.21B

--1.02B

Effect of rate

-1,628.57%-214K

-13.24%-77K

100.54%14K

-102.07%-68K

-158.35%-2.6M

-13.84%3.29M

187.52%4.45M

925.97%3.82M

---5.08M

---462K

Net Cash

31,189.39%931.75M

1,654.98%461.18M

89.68%-3M

-324.94%-29.66M

90.40%-29.05M

105.91%13.19M

-156.77%-302.65M

-136.95%-223.28M

30,789.63%533.16M

--604.31M

Begining period cash

-1.48%198.87M

-13.55%201.85M

-56.08%233.5M

14,551.50%531.7M

90.70%3.63M

--3.63M

Cash at the end

468.42%1.13B

283.42%659.97M

-1.48%198.87M

-31.14%172.12M

-13.55%201.85M

-19.94%249.97M

-56.08%233.5M

-48.60%312.24M

14,551.50%531.7M

--607.47M

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	(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	-90.24%7.14M	-66.74%20.51M	161.31%73.19M	151.71%61.67M	64.02%-119.38M	22.19%-119.27M	-47.17%-331.75M	-19.83%-153.3M	6.29%-225.42M	---127.93M
Profit adjustment
Interest (income) - adjustment	----	----	----	75.09%-266K	79.18%-1.16M	72.54%-1.07M	38.82%-5.57M	11.97%-3.89M	-661.59%-9.1M	---4.42M
Impairment and provisions:	-62.46%1.01M	3,471.54%4.39M	10,396.15%2.68M	573.08%123K	-200.00%-26K	-200.00%-26K	--26K	--26K	----	----
-Impairment of trade receivables (reversal)	-30.17%1.51M	3,885.37%4.9M	8,438.46%2.17M	573.08%123K	-200.00%-26K	-200.00%-26K	--26K	--26K	----	----
-Other impairments and provisions	-200.00%-509K	---509K	--509K	----	----	----	----	----	----	----
Asset sale loss (gain):	--198K	----	----	----	----	----	-75.76%16K	-95.38%3K	500.00%66K	--65K
-Loss (gain) on sale of property, machinery and equipment	--198K	----	----	----	----	----	-75.76%16K	-95.38%3K	500.00%66K	--65K
Depreciation and amortization:	20.45%87.82M	40.84%39.87M	-11.91%72.91M	-34.46%28.31M	13.63%82.77M	19.63%43.2M	45.64%72.84M	103.52%36.11M	214.88%50.01M	--17.74M
-Amortization of intangible assets	26.57%35.84M	86.31%16.35M	11.26%28.32M	-29.25%8.78M	45.14%25.45M	51.62%12.4M	58.93%17.54M	170.36%8.18M	320.66%11.03M	--3.03M
Financial expense	18.40%38.66M	55.07%19.53M	131.78%32.65M	101.37%12.6M	5.07%14.09M	-5.54%6.26M	15.59%13.41M	18.78%6.62M	-1.86%11.6M	--5.58M
Exchange Loss (gain)	143.75%21K	----	-101.70%-48K	----	204.00%2.83M	-4.16%-2.83M	-155.00%-2.72M	-657.91%-2.72M	--4.95M	--487K
Special items	-39.43%13.02M	-38.89%6.29M	4.16%21.5M	0.56%10.29M	11.69%20.64M	12.71%10.24M	-13.14%18.48M	28.55%9.08M	--21.28M	--7.06M
Operating profit before the change of operating capital	-27.11%147.86M	-19.63%90.6M	85,340.76%202.87M	277.49%112.73M	99.90%-238K	41.22%-63.51M	-60.47%-235.28M	-6.56%-108.06M	31.49%-146.62M	---101.41M
Change of operating capital
Inventory (increase) decrease	1,393.48%38.29M	628.05%25.53M	86.33%-2.96M	66.35%-4.84M	51.65%-21.66M	65.82%-14.37M	43.42%-44.79M	-40.04%-42.04M	-362.54%-79.17M	---30.02M
Accounts receivable (increase)decrease	-22.06%-219.19M	16.87%-78.37M	-198.26%-179.58M	-2,575.58%-94.27M	42.60%-60.21M	111.98%3.81M	1.58%-104.88M	-199.98%-31.79M	-2,231.34%-106.57M	---10.6M
Accounts payable increase (decrease)	106.34%5.34M	196.35%79.81M	-216.01%-84.22M	-318.05%-82.84M	-46.86%72.6M	9.57%37.99M	49.57%136.61M	166.80%34.67M	132.83%91.33M	--13M
prepayments (increase)decrease	169.66%49.91M	191.32%32.24M	-672.90%-71.65M	61.34%11.07M	-137.78%-9.27M	-33.27%6.86M	466.36%24.54M	310.44%10.28M	70.80%-6.7M	---4.88M
Special items for working capital changes	142.54%42.67M	-158.56%-5.06M	8,399.52%17.59M	695.30%8.64M	-99.06%207K	-95.22%1.09M	1,424.36%21.97M	227.83%22.72M	-93.00%1.44M	---17.78M
Cash from business operations	155.02%64.89M	392.38%144.76M	-535.16%-117.94M	-75.96%-49.51M	90.80%-18.57M	75.36%-28.14M	18.04%-201.84M	24.71%-114.21M	51.40%-246.28M	---151.69M
Net cash from operations	155.02%64.89M	392.38%144.76M	-535.16%-117.94M	-75.96%-49.51M	90.80%-18.57M	75.36%-28.14M	18.04%-201.84M	24.71%-114.21M	51.40%-246.28M	---151.69M
Cash flow from investment activities
Interest received - investment	----	----	----	-74.95%266K	-79.15%1.19M	-73.69%1.06M	-36.40%5.69M	-0.17%4.04M	28,767.74%8.95M	--4.04M
Decrease in deposits (increase)	----	----	----	----	----	----	200.00%100M	----	---100M	---100M
Sale of fixed assets	----	----	--11K	----	----	----	----	----	----	----
Purchase of fixed assets	-8.94%-72.55M	58.23%-24.57M	1.08%-66.6M	4.48%-58.82M	17.18%-67.32M	-57.41%-61.57M	24.54%-81.29M	38.55%-39.12M	-330.00%-107.73M	---63.66M
Purchase of intangible assets	32.00%-201.49M	35.21%-123.52M	-30.28%-296.31M	-135.14%-190.64M	-81.82%-227.43M	-29.67%-81.07M	46.43%-125.09M	37.85%-62.52M	-119.84%-233.52M	---100.61M
Net cash from investment operations	24.48%-274.05M	40.57%-148.09M	-23.61%-362.89M	-76.00%-249.19M	-191.58%-293.57M	-45.06%-141.59M	76.71%-100.68M	62.49%-97.6M	-2,201.04%-432.3M	---260.22M
Net cash before financing	56.50%-209.16M	98.89%-3.33M	-54.04%-480.83M	-75.99%-298.7M	-3.18%-312.14M	19.87%-169.72M	55.42%-302.53M	48.58%-211.82M	-29.13%-678.57M	---411.91M
Cash flow from financing activities
New borrowing	-14.77%360.83M	-34.02%213.86M	215.42%423.36M	3,837.71%324.11M	153.34%134.22M	23.22%8.23M	1,772.05%52.98M	136.04%6.68M	-99.68%2.83M	--2.83M
Refund	-79.32%-257.89M	-107.41%-91.91M	-379.38%-143.81M	-195.43%-44.32M	-200.00%-30M	-200.00%-15M	---10M	---5M	----	----
Issuing shares	368.59%1.08B	--362.02M	--229.53M	----	----	----	--189.16M	----	----	----
Interest paid - financing	-33.21%-37.27M	-113.08%-19.15M	-98.31%-27.98M	-39.00%-8.99M	-8.13%-14.11M	2.34%-6.47M	-12.48%-13.05M	-25.39%-6.62M	1.86%-11.6M	---5.28M
Absorb investment income	----	----	----	----	----	----	----	----	54.11%1.23B	--1.02B
Issuance expenses and redemption of securities expenses	----	----	----	----	----	----	-3,571.28%-10.61M	-588.97%-937K	---289K	---136K
Pledged bank deposit (increase) decrease	----	----	----	----	200.00%200M	--200M	---200M	----	----	----
Net cash from financing operations	138.77%1.14B	72.65%464.51M	68.79%477.83M	47.09%269.04M	223,002.36%283.09M	1,695.77%182.91M	-100.01%-127K	-101.13%-11.46M	129.83%1.21B	--1.02B
Effect of rate	-1,628.57%-214K	-13.24%-77K	100.54%14K	-102.07%-68K	-158.35%-2.6M	-13.84%3.29M	187.52%4.45M	925.97%3.82M	---5.08M	---462K
Net Cash	31,189.39%931.75M	1,654.98%461.18M	89.68%-3M	-324.94%-29.66M	90.40%-29.05M	105.91%13.19M	-156.77%-302.65M	-136.95%-223.28M	30,789.63%533.16M	--604.31M
Begining period cash	-1.48%198.87M	-1.48%198.87M	-13.55%201.85M	-13.55%201.85M	-56.08%233.5M	-56.08%233.5M	14,551.50%531.7M	14,551.50%531.7M	90.70%3.63M	--3.63M
Cash at the end	468.42%1.13B	283.42%659.97M	-1.48%198.87M	-31.14%172.12M	-13.55%201.85M	-19.94%249.97M	-56.08%233.5M	-48.60%312.24M	14,551.50%531.7M	--607.47M
Cash balance analysis
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	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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