TOPNC (07688) Cash Flow Statement

34.000
-1.800-5.03%

Market Closed May 29 16:02 CST

13.92BMarket Cap3400.00P/E (TTM)

TOPNC (07688) 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

(FY)Dec 31, 2022

Cash flow from operating activities

Earning before tax

-76.40%1.63M

270.06%94.15M

111.06%6.89M

--25.44M

68.44%-62.27M

---197.31M

Profit adjustment

Interest (income) - adjustment

48.11%-330K

33.14%-234K

71.85%-636K

---350K

32.63%-2.26M

---3.35M

Investment loss (gain)

----

---3.57M

Attributable subsidiary (profit) loss

20.47%7.43M

21.61%1.3M

458.46%6.17M

--1.07M

282.35%1.11M

--289K

Impairment and provisions:

60.86%36.92M

43.29%20.84M

-5.94%22.95M

--14.55M

-51.16%24.4M

--49.96M

-Impairmen of inventory (reversal)

248.41%18.43M

174.48%5.39M

-19.01%5.29M

--1.96M

-85.86%6.53M

--46.2M

-Other impairments and provisions

4.68%18.49M

22.83%15.45M

-1.16%17.66M

--12.58M

374.46%17.87M

--3.77M

Revaluation surplus:

----

-40.62%4.39M

--4.39M

-42.45%7.39M

--12.84M

-Other fair value changes

----

-40.62%4.39M

--4.39M

-42.45%7.39M

--12.84M

Asset sale loss (gain):

62.70%-94K

-214.94%-100K

-106.79%-252K

--87K

41,155.56%3.71M

--9K

-Loss (gain) from sale of subsidiary company

----

--170K

----

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

-181.74%-94K

-214.94%-100K

-96.75%115K

--87K

39,266.67%3.54M

--9K

-Loss (gain) from selling other assets

----

---367K

----

Depreciation and amortization:

-7.11%31.24M

-10.33%15.51M

2.44%33.64M

--17.29M

1.59%32.83M

--32.32M

-Amortization of intangible assets

8.01%5.76M

-0.21%2.83M

-18.51%5.33M

--2.84M

-7.28%6.54M

--7.06M

Financial expense

19.41%8.37M

24.59%3.87M

31.42%7.01M

--3.1M

-14.69%5.33M

--6.25M

Exchange Loss (gain)

-366.29%-237K

-4,456.25%-697K

128.34%89K

--16K

-324.32%-314K

---74K

Special items

-19.78%13.82M

-41.03%8.73M

48.74%17.23M

--14.81M

1,608.07%11.58M

---768K

Operating profit before the change of operating capital

1.56%98.56M

78.60%143.21M

379.25%97.05M

--80.19M

119.40%20.25M

---104.36M

Change of operating capital

Inventory (increase) decrease

117.29%206.55M

390.74%178M

162.82%95.06M

--36.27M

-32.86%-151.32M

---113.89M

Accounts receivable (increase)decrease

-567.57%-150.53M

-1,314.10%-102.65M

200.66%32.19M

--8.46M

44.03%-31.98M

---57.15M

Accounts payable increase (decrease)

50.28%-35.72M

-254.61%-35.09M

-2,712.44%-71.84M

--22.7M

-96.50%2.75M

--78.56M

prepayments (increase)decrease

-145.43%-20.62M

-139.27%-10.87M

488.33%45.38M

--27.69M

64.57%-11.69M

---32.98M

Special items for working capital changes

72.93%-67.37M

-25.39%-236.99M

-189.95%-248.84M

---189M

-147.35%-85.82M

--181.26M

Cash from business operations

160.54%30.88M

-370.02%-64.4M

80.21%-51.01M

---13.7M

-430.94%-257.81M

---48.56M

Other taxs

----

89.71%-7K

---7K

-1,033.33%-68K

---6K

Interest paid - operating

-87.65%-5.49M

-235.36%-2.37M

-1,143.83%-2.92M

---707K

-11,650.00%-235K

---2K

Net cash from operations

147.08%25.39M

-363.18%-66.77M

79.10%-53.94M

---14.42M

-431.48%-258.11M

---48.57M

Cash flow from investment activities

Interest received - investment

-48.11%330K

-33.14%234K

-71.85%636K

--350K

-37.68%2.26M

--3.63M

Sale of fixed assets

1,610.00%171K

--168K

-83.33%10K

----

--60K

----

Purchase of fixed assets

27.83%-37.06M

73.67%-10.97M

-290.93%-51.36M

---41.65M

-213.16%-13.14M

---4.2M

Purchase of intangible assets

96.05%-2M

95.86%-1.97M

-469.12%-50.67M

---47.57M

-16,698.11%-8.9M

---53K

Sale of subsidiaries

----

--5.34M

----

Recovery of cash from investments

----

--7.6M

----

--123.57M

Cash on investment

----

99.64%-130K

---36.58M

Net cash from investment operations

58.88%-38.56M

85.90%-12.53M

-546.05%-93.78M

---88.86M

-116.81%-14.52M

--86.36M

Net cash before financing

91.08%-13.17M

23.22%-79.3M

45.82%-147.72M

---103.28M

-821.28%-272.63M

--37.8M

Cash flow from financing activities

New borrowing

63.93%323.25M

37.26%150.67M

392.97%197.19M

--109.77M

407.10%40M

--7.89M

Refund

-283.82%-211.1M

---82M

---55M

----

Issuing shares

----

-46.83%63.59M

--119.61M

Absorb investment income

-93.02%1.51M

----

--21.68M

----

Issuance expenses and redemption of securities expenses

---1.19M

----

Adjustment item of financing business

----

---675K

----

Net cash from financing operations

-33.10%88.56M

-52.23%58.88M

76.48%132.39M

--123.26M

-32.47%75.02M

--111.08M

Effect of rate

----

-782.23%-1.65M

158.60%484K

--242K

-46.19%-826K

---565K

Net Cash

591.73%75.39M

-202.21%-20.42M

92.24%-15.33M

--19.98M

-232.73%-197.61M

--148.88M

Begining period cash

-10.01%133.54M

-57.22%148.39M

--148.39M

74.71%346.82M

--198.51M

Cash at the end

56.46%208.93M

-33.89%111.46M

-10.01%133.54M

--168.61M

-57.22%148.39M

--346.82M

Cash balance analysis

Cash and bank balance

53.73%221.2M

-31.44%122.66M

-11.51%143.89M

--178.91M

-55.33%162.61M

--364.04M

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	(FY)Dec 31, 2022
Cash flow from operating activities
Earning before tax	-76.40%1.63M	270.06%94.15M	111.06%6.89M	--25.44M	68.44%-62.27M	---197.31M
Profit adjustment
Interest (income) - adjustment	48.11%-330K	33.14%-234K	71.85%-636K	---350K	32.63%-2.26M	---3.35M
Investment loss (gain)	----	----	----	----	----	---3.57M
Attributable subsidiary (profit) loss	20.47%7.43M	21.61%1.3M	458.46%6.17M	--1.07M	282.35%1.11M	--289K
Impairment and provisions:	60.86%36.92M	43.29%20.84M	-5.94%22.95M	--14.55M	-51.16%24.4M	--49.96M
-Impairmen of inventory (reversal)	248.41%18.43M	174.48%5.39M	-19.01%5.29M	--1.96M	-85.86%6.53M	--46.2M
-Other impairments and provisions	4.68%18.49M	22.83%15.45M	-1.16%17.66M	--12.58M	374.46%17.87M	--3.77M
Revaluation surplus:	----	----	-40.62%4.39M	--4.39M	-42.45%7.39M	--12.84M
-Other fair value changes	----	----	-40.62%4.39M	--4.39M	-42.45%7.39M	--12.84M
Asset sale loss (gain):	62.70%-94K	-214.94%-100K	-106.79%-252K	--87K	41,155.56%3.71M	--9K
-Loss (gain) from sale of subsidiary company	----	----	----	----	--170K	----
-Loss (gain) on sale of property, machinery and equipment	-181.74%-94K	-214.94%-100K	-96.75%115K	--87K	39,266.67%3.54M	--9K
-Loss (gain) from selling other assets	----	----	---367K	----	----	----
Depreciation and amortization:	-7.11%31.24M	-10.33%15.51M	2.44%33.64M	--17.29M	1.59%32.83M	--32.32M
-Amortization of intangible assets	8.01%5.76M	-0.21%2.83M	-18.51%5.33M	--2.84M	-7.28%6.54M	--7.06M
Financial expense	19.41%8.37M	24.59%3.87M	31.42%7.01M	--3.1M	-14.69%5.33M	--6.25M
Exchange Loss (gain)	-366.29%-237K	-4,456.25%-697K	128.34%89K	--16K	-324.32%-314K	---74K
Special items	-19.78%13.82M	-41.03%8.73M	48.74%17.23M	--14.81M	1,608.07%11.58M	---768K
Operating profit before the change of operating capital	1.56%98.56M	78.60%143.21M	379.25%97.05M	--80.19M	119.40%20.25M	---104.36M
Change of operating capital
Inventory (increase) decrease	117.29%206.55M	390.74%178M	162.82%95.06M	--36.27M	-32.86%-151.32M	---113.89M
Accounts receivable (increase)decrease	-567.57%-150.53M	-1,314.10%-102.65M	200.66%32.19M	--8.46M	44.03%-31.98M	---57.15M
Accounts payable increase (decrease)	50.28%-35.72M	-254.61%-35.09M	-2,712.44%-71.84M	--22.7M	-96.50%2.75M	--78.56M
prepayments (increase)decrease	-145.43%-20.62M	-139.27%-10.87M	488.33%45.38M	--27.69M	64.57%-11.69M	---32.98M
Special items for working capital changes	72.93%-67.37M	-25.39%-236.99M	-189.95%-248.84M	---189M	-147.35%-85.82M	--181.26M
Cash from business operations	160.54%30.88M	-370.02%-64.4M	80.21%-51.01M	---13.7M	-430.94%-257.81M	---48.56M
Other taxs	----	----	89.71%-7K	---7K	-1,033.33%-68K	---6K
Interest paid - operating	-87.65%-5.49M	-235.36%-2.37M	-1,143.83%-2.92M	---707K	-11,650.00%-235K	---2K
Net cash from operations	147.08%25.39M	-363.18%-66.77M	79.10%-53.94M	---14.42M	-431.48%-258.11M	---48.57M
Cash flow from investment activities
Interest received - investment	-48.11%330K	-33.14%234K	-71.85%636K	--350K	-37.68%2.26M	--3.63M
Sale of fixed assets	1,610.00%171K	--168K	-83.33%10K	----	--60K	----
Purchase of fixed assets	27.83%-37.06M	73.67%-10.97M	-290.93%-51.36M	---41.65M	-213.16%-13.14M	---4.2M
Purchase of intangible assets	96.05%-2M	95.86%-1.97M	-469.12%-50.67M	---47.57M	-16,698.11%-8.9M	---53K
Sale of subsidiaries	----	----	----	----	--5.34M	----
Recovery of cash from investments	----	----	--7.6M	----	----	--123.57M
Cash on investment	----	----	----	----	99.64%-130K	---36.58M
Net cash from investment operations	58.88%-38.56M	85.90%-12.53M	-546.05%-93.78M	---88.86M	-116.81%-14.52M	--86.36M
Net cash before financing	91.08%-13.17M	23.22%-79.3M	45.82%-147.72M	---103.28M	-821.28%-272.63M	--37.8M
Cash flow from financing activities
New borrowing	63.93%323.25M	37.26%150.67M	392.97%197.19M	--109.77M	407.10%40M	--7.89M
Refund	-283.82%-211.1M	---82M	---55M	----	----	----
Issuing shares	----	----	----	----	-46.83%63.59M	--119.61M
Absorb investment income	-93.02%1.51M	----	--21.68M	--21.68M	----	----
Issuance expenses and redemption of securities expenses	---1.19M	----	----	----	----	----
Adjustment item of financing business	----	---675K	----	----	----	----
Net cash from financing operations	-33.10%88.56M	-52.23%58.88M	76.48%132.39M	--123.26M	-32.47%75.02M	--111.08M
Effect of rate	----	-782.23%-1.65M	158.60%484K	--242K	-46.19%-826K	---565K
Net Cash	591.73%75.39M	-202.21%-20.42M	92.24%-15.33M	--19.98M	-232.73%-197.61M	--148.88M
Begining period cash	-10.01%133.54M	-10.01%133.54M	-57.22%148.39M	--148.39M	74.71%346.82M	--198.51M
Cash at the end	56.46%208.93M	-33.89%111.46M	-10.01%133.54M	--168.61M	-57.22%148.39M	--346.82M
Cash balance analysis
Cash and bank balance	53.73%221.2M	-31.44%122.66M	-11.51%143.89M	--178.91M	-55.33%162.61M	--364.04M
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	Unqualified Opinion
Auditor	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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