PUTIAN COMM (01720) Cash Flow Statement

0.510
-0.010-1.92%

Noon Break May 21 11:06 CST

561.00MMarket Cap19.62P/E (TTM)

PUTIAN COMM (01720) 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

112.38%31.78M

8.33%8.05M

85.82%14.96M

21.11%7.44M

-76.89%8.05M

94.09%6.14M

-37.96%34.85M

-84.60%3.16M

39.59%56.18M

44.93%20.54M

Profit adjustment

Interest (income) - adjustment

4.28%-313K

-324.49%-208K

49.38%-327K

82.62%-49K

-43.24%-646K

-32.39%-282K

42.03%-451K

-287.27%-213K

-51.95%-778K

86.78%-55K

Interest expense - adjustment

----

--40K

Attributable subsidiary (profit) loss

107.14%116K

--133K

--56K

----

Impairment and provisions:

-130.65%-3.7M

5.85%1.38M

18.62%12.06M

167.84%1.3M

3,089.41%10.16M

-25.04%485K

-126.62%-340K

-79.72%647K

-71.85%1.28M

-15.32%3.19M

-Impairmen of inventory (reversal)

-148.72%-915K

----

195.72%1.88M

----

-80.00%-1.96M

----

-144.80%-1.09M

----

293.05%2.43M

----

-Other impairments and provisions

-127.31%-2.78M

5.85%1.38M

-16.06%10.18M

167.84%1.3M

1,516.80%12.13M

-25.04%485K

164.88%750K

-79.72%647K

-129.50%-1.16M

-15.32%3.19M

Asset sale loss (gain):

----

---982K

----

-Loss (gain) from sale of subsidiary company

----

---643K

----

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

----

---339K

----

Depreciation and amortization:

-10.51%39.17M

-7.53%18.95M

1.14%43.77M

-5.03%20.5M

24.02%43.28M

52.29%21.58M

53.12%34.89M

29.28%14.17M

14.47%22.79M

14.50%10.96M

-Depreciation

-10.79%38.04M

----

1.17%42.64M

----

24.48%42.15M

----

--33.86M

----

-Amortization of intangible assets

0.00%1.13M

18.37%670K

0.00%1.13M

0.00%566K

9.06%1.13M

--566K

--1.04M

----

Financial expense

-9.97%17.51M

-6.41%9.07M

-1.30%19.45M

0.61%9.69M

3.50%19.7M

21.94%9.63M

656.64%19.04M

235.23%7.9M

-14.39%2.52M

-55.00%2.36M

Operating profit before the change of operating capital

-4.96%84.57M

-3.85%37.38M

10.47%88.99M

3.50%38.87M

-8.46%80.55M

46.32%37.56M

7.34%87.99M

-30.70%25.67M

22.15%81.98M

14.34%37.04M

Change of operating capital

Inventory (increase) decrease

-7.79%-7.49M

-154.13%-7.87M

-135.77%-6.95M

234.01%14.54M

429.35%19.42M

-3.67%-10.85M

122.15%3.67M

57.42%-10.47M

-841.56%-16.56M

-10,011.69%-24.58M

Accounts receivable (increase)decrease

-48.66%-118.62M

-700.62%-36.67M

-6.61%-79.8M

-74.55%6.11M

31.54%-74.85M

189.59%23.99M

-343.51%-109.34M

144.64%8.28M

-339.87%-24.65M

-132.64%-18.56M

Accounts payable increase (decrease)

220.56%50.32M

11.01%-21.27M

235.28%15.7M

-274.45%-23.91M

-89.61%4.68M

146.38%13.7M

-37.34%45.08M

-141.33%-29.54M

900.76%71.94M

777.42%71.48M

prepayments (increase)decrease

-141.48%-24.38M

-476.99%-17.07M

209.55%58.76M

97.04%-2.96M

-432.32%-53.64M

-92.13%-99.94M

52.15%-10.08M

-343.92%-52.01M

-169.87%-21.06M

60.88%-11.72M

Special items for working capital changes

255.32%22.59M

80.39%-3.22M

-198.02%-14.55M

-275.90%-16.42M

7.58%14.84M

38.31%9.33M

1,480.88%13.8M

327.44%6.75M

-147.57%-999K

-198.70%-2.97M

Cash from business operations

-88.74%7M

-400.12%-48.73M

790.96%62.16M

161.96%16.24M

-128.91%-9M

48.94%-26.21M

-65.67%31.12M

-201.25%-51.32M

48.73%90.65M

-2.51%50.69M

Other taxs

-74.34%-1.79M

----

86.90%-1.03M

86.92%-1.03M

-10.74%-7.86M

-20.73%-7.86M

11.74%-7.1M

14.39%-6.51M

-41.23%-8.04M

-33.60%-7.6M

Net cash from operations

-91.48%5.21M

-420.41%-48.73M

462.72%61.13M

144.65%15.21M

-170.15%-16.85M

41.10%-34.06M

-70.92%24.02M

-234.23%-57.83M

49.50%82.61M

-6.95%43.09M

Cash flow from investment activities

Interest received - investment

-4.28%313K

324.49%208K

-49.38%327K

-82.62%49K

43.24%646K

32.39%282K

-42.03%451K

287.27%213K

51.95%778K

-86.78%55K

Loan receivable (increase) decrease

--4.3M

----

Sale of fixed assets

-99.20%27K

----

--3.39M

----

Purchase of fixed assets

-144.17%-32.09M

73.78%-5.34M

34.58%-13.14M

-439.67%-20.37M

71.29%-20.09M

74.69%-3.77M

34.48%-69.98M

75.82%-14.91M

-68.03%-106.8M

-174.70%-61.65M

Sale of subsidiaries

807.06%3.01M

----

---425K

----

Cash on investment

---6.97M

----

Net cash from investment operations

-218.73%-31.41M

74.74%-5.13M

49.31%-9.86M

-481.84%-20.32M

72.03%-19.45M

76.24%-3.49M

34.42%-69.53M

76.14%-14.7M

-68.16%-106.02M

-179.64%-61.6M

Net cash before financing

-151.11%-26.21M

-954.03%-53.86M

241.26%51.27M

86.39%-5.11M

20.24%-36.3M

48.22%-37.56M

-94.33%-45.51M

-291.82%-72.53M

-200.46%-23.42M

-176.25%-18.51M

Cash flow from financing activities

New borrowing

8.09%310.01M

-28.43%167.33M

18.17%286.8M

18.86%233.79M

-21.43%242.7M

16.90%196.7M

77.02%308.9M

20.92%168.27M

9.80%174.5M

157.69%139.15M

Refund

23.30%-242.4M

36.62%-120.8M

-31.59%-316.05M

-4.09%-190.6M

-4.56%-240.19M

-45.32%-183.11M

-80.27%-229.72M

-60.31%-126M

25.09%-127.43M

-10.53%-78.6M

Interest paid - financing

9.97%-17.51M

6.41%-9.07M

1.30%-19.45M

-0.61%-9.69M

-3.50%-19.7M

-21.94%-9.63M

-656.64%-19.04M

-229.63%-7.9M

14.39%-2.52M

54.23%-2.4M

Other items of the financing business

-850.66%-15.91M

126.16%4.94M

-84.79%2.12M

-557.14%-18.87M

217.38%13.94M

-51.20%4.13M

-385.82%-11.87M

168.82%8.46M

155.21%4.15M

-154.70%-12.29M

Net cash from financing operations

169.04%32.92M

189.19%42.44M

-903.32%-47.68M

100.99%14.68M

-110.21%-4.75M

-82.60%7.3M

-1.47%46.55M

-7.46%41.97M

307.35%47.25M

7,932.30%45.35M

Effect of rate

6.17%-1.54M

9.09%372K

-54.82%-1.64M

108.36%341K

-135.99%-1.06M

-351.48%-4.08M

302.48%2.94M

1,722.00%1.62M

-74.10%-1.45M

83.58%-100K

Net Cash

86.51%6.71M

-219.37%-11.42M

108.76%3.6M

131.62%9.57M

-4,028.23%-41.05M

1.01%-30.25M

-95.61%1.05M

-213.88%-30.56M

177.93%23.83M

13.25%26.84M

Begining period cash

7.18%29.24M

-60.68%27.28M

6.09%69.39M

52.01%65.4M

-42.20%43.03M

Cash at the end

17.68%34.41M

-51.08%18.19M

7.18%29.24M

6.08%37.19M

-60.68%27.28M

-3.86%35.06M

6.09%69.39M

-47.73%36.46M

52.01%65.4M

-28.47%69.76M

Cash balance analysis

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Dahua Ma Shiyun Certified Public Accountants Co., Ltd.

Hong Kong Lixin Dehao Certified Public Accountants Limited

	(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	112.38%31.78M	8.33%8.05M	85.82%14.96M	21.11%7.44M	-76.89%8.05M	94.09%6.14M	-37.96%34.85M	-84.60%3.16M	39.59%56.18M	44.93%20.54M
Profit adjustment
Interest (income) - adjustment	4.28%-313K	-324.49%-208K	49.38%-327K	82.62%-49K	-43.24%-646K	-32.39%-282K	42.03%-451K	-287.27%-213K	-51.95%-778K	86.78%-55K
Interest expense - adjustment	----	----	----	----	----	----	----	----	----	--40K
Attributable subsidiary (profit) loss	107.14%116K	--133K	--56K	----	----	----	----	----	----	----
Impairment and provisions:	-130.65%-3.7M	5.85%1.38M	18.62%12.06M	167.84%1.3M	3,089.41%10.16M	-25.04%485K	-126.62%-340K	-79.72%647K	-71.85%1.28M	-15.32%3.19M
-Impairmen of inventory (reversal)	-148.72%-915K	----	195.72%1.88M	----	-80.00%-1.96M	----	-144.80%-1.09M	----	293.05%2.43M	----
-Other impairments and provisions	-127.31%-2.78M	5.85%1.38M	-16.06%10.18M	167.84%1.3M	1,516.80%12.13M	-25.04%485K	164.88%750K	-79.72%647K	-129.50%-1.16M	-15.32%3.19M
Asset sale loss (gain):	----	----	---982K	----	----	----	----	----	----	----
-Loss (gain) from sale of subsidiary company	----	----	---643K	----	----	----	----	----	----	----
-Loss (gain) on sale of property, machinery and equipment	----	----	---339K	----	----	----	----	----	----	----
Depreciation and amortization:	-10.51%39.17M	-7.53%18.95M	1.14%43.77M	-5.03%20.5M	24.02%43.28M	52.29%21.58M	53.12%34.89M	29.28%14.17M	14.47%22.79M	14.50%10.96M
-Depreciation	-10.79%38.04M	----	1.17%42.64M	----	24.48%42.15M	----	--33.86M	----	----	----
-Amortization of intangible assets	0.00%1.13M	18.37%670K	0.00%1.13M	0.00%566K	9.06%1.13M	--566K	--1.04M	----	----	----
Financial expense	-9.97%17.51M	-6.41%9.07M	-1.30%19.45M	0.61%9.69M	3.50%19.7M	21.94%9.63M	656.64%19.04M	235.23%7.9M	-14.39%2.52M	-55.00%2.36M
Operating profit before the change of operating capital	-4.96%84.57M	-3.85%37.38M	10.47%88.99M	3.50%38.87M	-8.46%80.55M	46.32%37.56M	7.34%87.99M	-30.70%25.67M	22.15%81.98M	14.34%37.04M
Change of operating capital
Inventory (increase) decrease	-7.79%-7.49M	-154.13%-7.87M	-135.77%-6.95M	234.01%14.54M	429.35%19.42M	-3.67%-10.85M	122.15%3.67M	57.42%-10.47M	-841.56%-16.56M	-10,011.69%-24.58M
Accounts receivable (increase)decrease	-48.66%-118.62M	-700.62%-36.67M	-6.61%-79.8M	-74.55%6.11M	31.54%-74.85M	189.59%23.99M	-343.51%-109.34M	144.64%8.28M	-339.87%-24.65M	-132.64%-18.56M
Accounts payable increase (decrease)	220.56%50.32M	11.01%-21.27M	235.28%15.7M	-274.45%-23.91M	-89.61%4.68M	146.38%13.7M	-37.34%45.08M	-141.33%-29.54M	900.76%71.94M	777.42%71.48M
prepayments (increase)decrease	-141.48%-24.38M	-476.99%-17.07M	209.55%58.76M	97.04%-2.96M	-432.32%-53.64M	-92.13%-99.94M	52.15%-10.08M	-343.92%-52.01M	-169.87%-21.06M	60.88%-11.72M
Special items for working capital changes	255.32%22.59M	80.39%-3.22M	-198.02%-14.55M	-275.90%-16.42M	7.58%14.84M	38.31%9.33M	1,480.88%13.8M	327.44%6.75M	-147.57%-999K	-198.70%-2.97M
Cash from business operations	-88.74%7M	-400.12%-48.73M	790.96%62.16M	161.96%16.24M	-128.91%-9M	48.94%-26.21M	-65.67%31.12M	-201.25%-51.32M	48.73%90.65M	-2.51%50.69M
Other taxs	-74.34%-1.79M	----	86.90%-1.03M	86.92%-1.03M	-10.74%-7.86M	-20.73%-7.86M	11.74%-7.1M	14.39%-6.51M	-41.23%-8.04M	-33.60%-7.6M
Net cash from operations	-91.48%5.21M	-420.41%-48.73M	462.72%61.13M	144.65%15.21M	-170.15%-16.85M	41.10%-34.06M	-70.92%24.02M	-234.23%-57.83M	49.50%82.61M	-6.95%43.09M
Cash flow from investment activities
Interest received - investment	-4.28%313K	324.49%208K	-49.38%327K	-82.62%49K	43.24%646K	32.39%282K	-42.03%451K	287.27%213K	51.95%778K	-86.78%55K
Loan receivable (increase) decrease	--4.3M	----	----	----	----	----	----	----	----	----
Sale of fixed assets	-99.20%27K	----	--3.39M	----	----	----	----	----	----	----
Purchase of fixed assets	-144.17%-32.09M	73.78%-5.34M	34.58%-13.14M	-439.67%-20.37M	71.29%-20.09M	74.69%-3.77M	34.48%-69.98M	75.82%-14.91M	-68.03%-106.8M	-174.70%-61.65M
Sale of subsidiaries	807.06%3.01M	----	---425K	----	----	----	----	----	----	----
Cash on investment	---6.97M	----	----	----	----	----	----	----	----	----
Net cash from investment operations	-218.73%-31.41M	74.74%-5.13M	49.31%-9.86M	-481.84%-20.32M	72.03%-19.45M	76.24%-3.49M	34.42%-69.53M	76.14%-14.7M	-68.16%-106.02M	-179.64%-61.6M
Net cash before financing	-151.11%-26.21M	-954.03%-53.86M	241.26%51.27M	86.39%-5.11M	20.24%-36.3M	48.22%-37.56M	-94.33%-45.51M	-291.82%-72.53M	-200.46%-23.42M	-176.25%-18.51M
Cash flow from financing activities
New borrowing	8.09%310.01M	-28.43%167.33M	18.17%286.8M	18.86%233.79M	-21.43%242.7M	16.90%196.7M	77.02%308.9M	20.92%168.27M	9.80%174.5M	157.69%139.15M
Refund	23.30%-242.4M	36.62%-120.8M	-31.59%-316.05M	-4.09%-190.6M	-4.56%-240.19M	-45.32%-183.11M	-80.27%-229.72M	-60.31%-126M	25.09%-127.43M	-10.53%-78.6M
Interest paid - financing	9.97%-17.51M	6.41%-9.07M	1.30%-19.45M	-0.61%-9.69M	-3.50%-19.7M	-21.94%-9.63M	-656.64%-19.04M	-229.63%-7.9M	14.39%-2.52M	54.23%-2.4M
Other items of the financing business	-850.66%-15.91M	126.16%4.94M	-84.79%2.12M	-557.14%-18.87M	217.38%13.94M	-51.20%4.13M	-385.82%-11.87M	168.82%8.46M	155.21%4.15M	-154.70%-12.29M
Net cash from financing operations	169.04%32.92M	189.19%42.44M	-903.32%-47.68M	100.99%14.68M	-110.21%-4.75M	-82.60%7.3M	-1.47%46.55M	-7.46%41.97M	307.35%47.25M	7,932.30%45.35M
Effect of rate	6.17%-1.54M	9.09%372K	-54.82%-1.64M	108.36%341K	-135.99%-1.06M	-351.48%-4.08M	302.48%2.94M	1,722.00%1.62M	-74.10%-1.45M	83.58%-100K
Net Cash	86.51%6.71M	-219.37%-11.42M	108.76%3.6M	131.62%9.57M	-4,028.23%-41.05M	1.01%-30.25M	-95.61%1.05M	-213.88%-30.56M	177.93%23.83M	13.25%26.84M
Begining period cash	7.18%29.24M	7.18%29.24M	-60.68%27.28M	-60.68%27.28M	6.09%69.39M	6.09%69.39M	52.01%65.4M	52.01%65.4M	-42.20%43.03M	-42.20%43.03M
Cash at the end	17.68%34.41M	-51.08%18.19M	7.18%29.24M	6.08%37.19M	-60.68%27.28M	-3.86%35.06M	6.09%69.39M	-47.73%36.46M	52.01%65.4M	-28.47%69.76M
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	--
Auditor	--	--	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--

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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