MEMESTRATEGY (02440) Cash Flow Statement

1.500
+0.010+0.67%

Market Closed Apr 24 15:59 CST

625.54MMarket Cap-3.58P/E (TTM)

MEMESTRATEGY (02440) 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

(FY)Dec 31, 2020

Cash flow from operating activities

Earning before tax

-124.03%-157.78M

-10.47%-33.96M

-304.39%-70.43M

-355.14%-30.74M

3.68%34.46M

101.52%12.05M

-17.06%33.23M

--5.98M

22.18%40.07M

75.98%32.79M

Profit adjustment

Interest (income) - adjustment

-939.71%-707K

96.76%-7K

83.17%-68K

68.19%-216K

-32.89%-404K

-607.29%-679K

-50.50%-304K

---96K

82.57%-202K

-1.13%-1.16M

Impairment and provisions:

259.95%108.73M

93.75%12.56M

201.97%30.21M

271.19%6.48M

-17.87%10M

-57.09%1.75M

6.12%12.18M

--4.07M

137.98%11.48M

59.75%4.82M

-Impairment of property, plant and equipment (reversal)

----

--774K

----

-Impairment of trade receivables (reversal)

----

93.26%12.55M

----

267.31%6.49M

-19.20%10.03M

-56.57%1.77M

10.96%12.41M

--4.07M

131.85%11.19M

59.29%4.83M

-Other impairments and provisions

269.41%108.73M

153.85%7K

109,107.41%29.43M

40.91%-13K

88.41%-27K

-1,000.00%-22K

-180.07%-233K

---2K

14,650.00%291K

80.00%-2K

Revaluation surplus:

--2.84M

----

26.67%-44K

-Other fair value changes

--2.84M

----

26.67%-44K

Asset sale loss (gain):

--113K

----

--462K

----

--59K

----

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

--113K

----

--462K

----

--59K

----

Depreciation and amortization:

-20.68%1.98M

-29.80%907K

-17.88%2.49M

-16.65%1.29M

3.98%3.03M

6.38%1.55M

180.92%2.92M

--1.46M

-55.66%1.04M

103.21%2.34M

-Amortization of intangible assets

74.70%145K

-2.56%38K

-13.54%83K

-23.53%39K

33.33%96K

96.15%51K

323.53%72K

--26K

13.33%17K

1,400.00%15K

-Other depreciation and amortization

----

-1,051.41%-1.64M

85.41%-142K

Financial expense

-56.35%86K

-55.37%54K

-10.45%197K

-3.20%121K

0.46%220K

-52.83%125K

-56.20%219K

--265K

36.61%500K

-78.32%366K

Exchange Loss (gain)

----

216.67%56K

----

96.85%-48K

-64.87%-521K

-921.48%-1.52M

-189.52%-316K

---149K

-81.17%353K

1,564.84%1.88M

Special items

-76.87%3.13M

-52.34%2.29M

30.01%13.53M

168.36%4.81M

--10.4M

--1.79M

----

Operating profit before the change of operating capital

-72.88%-41.62M

1.72%-17.99M

-141.76%-24.08M

-221.53%-18.3M

20.28%57.65M

30.68%15.06M

-10.07%47.93M

--11.53M

30.00%53.29M

77.01%41M

Change of operating capital

Inventory (increase) decrease

----

-63.48%1.5M

-89.31%266K

232.26%4.12M

339.92%2.49M

-655.71%-3.11M

---1.04M

155.61%560K

-206.22%-1.01M

Accounts receivable (increase)decrease

16.74%33.31M

47.35%14.71M

137.62%28.53M

130.56%9.98M

10.89%-75.85M

-5,392.71%-32.66M

-185.62%-85.12M

--617K

43.83%-29.8M

-21.72%-53.05M

Accounts payable increase (decrease)

60.94%-11.08M

-218.10%-21.25M

-101.73%-28.36M

29.56%-6.68M

-133.66%-14.06M

-70.08%-9.48M

473.22%41.76M

---5.58M

722.23%7.29M

-94.37%886K

prepayments (increase)decrease

153.41%1.19M

352.15%2.94M

32.09%-2.23M

112.22%650K

-161.40%-3.28M

-461.41%-5.32M

48.16%-1.25M

--1.47M

-925.00%-2.42M

-127.54%-236K

Special items for working capital changes

-98.37%33K

-92.13%30K

159.44%2.02M

-44.46%381K

-86.82%779K

199.71%686K

199.31%5.91M

---688K

-16,630.56%-5.95M

-87.76%36K

Cash from business operations

19.62%-18.17M

-57.31%-21.56M

26.23%-22.6M

53.10%-13.71M

-600.98%-30.64M

-562.83%-29.22M

-73.37%6.12M

--6.31M

285.59%22.97M

-379.69%-12.38M

Other taxs

----

50.44%-4.41M

-33.08%-4.43M

-45.75%-8.89M

7.53%-3.33M

-1.14%-6.1M

---3.6M

-285.98%-6.03M

-33.96%-1.56M

Net cash from operations

32.73%-18.17M

-18.89%-21.56M

31.68%-27.01M

44.29%-18.13M

-219,700.00%-39.53M

-1,298.93%-32.55M

-99.89%18K

--2.72M

221.54%16.94M

-272.08%-13.94M

Cash flow from investment activities

Interest received - investment

901.67%601K

-96.76%7K

-89.09%60K

-73.82%216K

623.68%550K

-83.69%825K

2.70%76K

--5.06M

-93.81%74K

-2.92%1.2M

Loan receivable (increase) decrease

----

211.18%955K

--955K

-794.79%-859K

-100.74%-96K

Decrease in deposits (increase)

----

-91.30%5.73M

-92.21%5.71M

189.92%65.87M

--73.25M

---73.25M

----

Sale of fixed assets

--37K

--12K

----

--1K

----

Purchase of fixed assets

-7,705.00%-1.56M

---101K

99.18%-20K

----

-378.43%-2.44M

-296.02%-796K

71.62%-510K

---201K

-43.76%-1.8M

-92.60%-1.25M

Purchase of intangible assets

-31,818.97%-18.51M

---5M

-56.76%-58K

----

0.00%-37K

-48.00%-37K

70.63%-37K

---25K

---126K

----

Recovery of cash from investments

----

-68.13%8.55M

----

32.82%26.83M

----

100.00%20.2M

--5M

-93.43%10.1M

501.80%153.7M

Cash on investment

48.80%-4.38M

---159K

78.80%-8.55M

----

-99.72%-40.34M

-35.13%-13.51M

-129.55%-20.2M

---10M

93.18%-8.8M

-155.45%-129M

Other items in the investment business

---11.41M

----

Net cash from investment operations

-716.52%-35.23M

-188.54%-5.24M

-88.67%5.71M

-90.08%5.92M

169.30%50.43M

7,479.82%59.73M

-5,071.71%-72.77M

--788K

-105.73%-1.41M

313.96%24.55M

Net cash before financing

-150.77%-53.4M

-119.51%-26.8M

-295.40%-21.29M

-144.93%-12.21M

114.98%10.9M

675.85%27.18M

-568.34%-72.75M

--3.5M

46.37%15.53M

169.72%10.61M

Cash flow from financing activities

New borrowing

253.45%16.82M

--12.17M

-59.51%4.76M

----

-23.51%11.76M

34.92%6.75M

-69.25%15.37M

--5M

591.19%49.98M

-10.64%7.23M

Refund

-192.82%-19.82M

---3M

60.44%-6.77M

----

64.99%-17.12M

86.07%-6.81M

-266.66%-48.88M

---48.88M

-464.63%-13.33M

92.87%-2.36M

Issuing shares

24,892.89%245.93M

--29.56M

--984K

----

780.52%184.91M

--96.4M

--21M

----

Interest paid - financing

26.45%-89K

27.03%-54K

-10.00%-121K

-8.82%-74K

-10.00%-110K

65.66%-68K

73.47%-100K

---198K

-30.00%-377K

93.05%-290K

Absorb investment income

----

-78.16%9.5M

Issuance expenses and redemption of securities expenses

----

-130.00%-25.97M

-1,249.61%-25.93M

-814.99%-11.29M

---1.92M

-277.37%-1.23M

---327K

Other items of the financing business

----

100.05%54K

----

-779.63%-105.56M

---105.56M

---12M

----

Net cash from financing operations

10,970.05%241.75M

5,840.00%38.17M

93.26%-2.22M

97.53%-665K

-200.29%-32.98M

51.92%-26.9M

-22.57%32.88M

---55.94M

250.79%42.46M

-7.15%12.11M

Effect of rate

-438.98%-200K

88.16%-67K

-97.45%59K

-151.41%-566K

178.49%2.32M

217.29%1.1M

278.54%832K

--347K

65.94%-466K

-2,380.00%-1.37M

Net Cash

900.93%188.35M

188.28%11.37M

-6.52%-23.52M

-4,665.96%-12.88M

44.62%-22.08M

100.54%282K

-168.74%-39.87M

---52.44M

155.30%58M

1,140.63%22.72M

Begining period cash

-85.18%4.08M

-41.78%27.54M

-45.21%47.3M

199.71%86.34M

--86.34M

286.26%28.81M

-22.16%7.46M

Cash at the end

4,609.36%192.24M

9.11%15.38M

-85.18%4.08M

-71.04%14.1M

-41.78%27.54M

42.15%48.68M

-45.21%47.3M

--34.25M

199.71%86.34M

286.26%28.81M

Cash balance analysis

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Deloitte Touche Tohmatsu会计师事务所

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	(FY)Dec 31, 2020
Cash flow from operating activities
Earning before tax	-124.03%-157.78M	-10.47%-33.96M	-304.39%-70.43M	-355.14%-30.74M	3.68%34.46M	101.52%12.05M	-17.06%33.23M	--5.98M	22.18%40.07M	75.98%32.79M
Profit adjustment
Interest (income) - adjustment	-939.71%-707K	96.76%-7K	83.17%-68K	68.19%-216K	-32.89%-404K	-607.29%-679K	-50.50%-304K	---96K	82.57%-202K	-1.13%-1.16M
Impairment and provisions:	259.95%108.73M	93.75%12.56M	201.97%30.21M	271.19%6.48M	-17.87%10M	-57.09%1.75M	6.12%12.18M	--4.07M	137.98%11.48M	59.75%4.82M
-Impairment of property, plant and equipment (reversal)	----	----	--774K	----	----	----	----	----	----	----
-Impairment of trade receivables (reversal)	----	93.26%12.55M	----	267.31%6.49M	-19.20%10.03M	-56.57%1.77M	10.96%12.41M	--4.07M	131.85%11.19M	59.29%4.83M
-Other impairments and provisions	269.41%108.73M	153.85%7K	109,107.41%29.43M	40.91%-13K	88.41%-27K	-1,000.00%-22K	-180.07%-233K	---2K	14,650.00%291K	80.00%-2K
Revaluation surplus:	--2.84M	----	----	----	----	----	----	----	----	26.67%-44K
-Other fair value changes	--2.84M	----	----	----	----	----	----	----	----	26.67%-44K
Asset sale loss (gain):	--113K	--113K	----	----	--462K	----	----	----	--59K	----
-Loss (gain) on sale of property, machinery and equipment	--113K	--113K	----	----	--462K	----	----	----	--59K	----
Depreciation and amortization:	-20.68%1.98M	-29.80%907K	-17.88%2.49M	-16.65%1.29M	3.98%3.03M	6.38%1.55M	180.92%2.92M	--1.46M	-55.66%1.04M	103.21%2.34M
-Amortization of intangible assets	74.70%145K	-2.56%38K	-13.54%83K	-23.53%39K	33.33%96K	96.15%51K	323.53%72K	--26K	13.33%17K	1,400.00%15K
-Other depreciation and amortization	----	----	----	----	----	----	----	----	-1,051.41%-1.64M	85.41%-142K
Financial expense	-56.35%86K	-55.37%54K	-10.45%197K	-3.20%121K	0.46%220K	-52.83%125K	-56.20%219K	--265K	36.61%500K	-78.32%366K
Exchange Loss (gain)	----	216.67%56K	----	96.85%-48K	-64.87%-521K	-921.48%-1.52M	-189.52%-316K	---149K	-81.17%353K	1,564.84%1.88M
Special items	-76.87%3.13M	-52.34%2.29M	30.01%13.53M	168.36%4.81M	--10.4M	--1.79M	----	----	----	----
Operating profit before the change of operating capital	-72.88%-41.62M	1.72%-17.99M	-141.76%-24.08M	-221.53%-18.3M	20.28%57.65M	30.68%15.06M	-10.07%47.93M	--11.53M	30.00%53.29M	77.01%41M
Change of operating capital
Inventory (increase) decrease	----	----	-63.48%1.5M	-89.31%266K	232.26%4.12M	339.92%2.49M	-655.71%-3.11M	---1.04M	155.61%560K	-206.22%-1.01M
Accounts receivable (increase)decrease	16.74%33.31M	47.35%14.71M	137.62%28.53M	130.56%9.98M	10.89%-75.85M	-5,392.71%-32.66M	-185.62%-85.12M	--617K	43.83%-29.8M	-21.72%-53.05M
Accounts payable increase (decrease)	60.94%-11.08M	-218.10%-21.25M	-101.73%-28.36M	29.56%-6.68M	-133.66%-14.06M	-70.08%-9.48M	473.22%41.76M	---5.58M	722.23%7.29M	-94.37%886K
prepayments (increase)decrease	153.41%1.19M	352.15%2.94M	32.09%-2.23M	112.22%650K	-161.40%-3.28M	-461.41%-5.32M	48.16%-1.25M	--1.47M	-925.00%-2.42M	-127.54%-236K
Special items for working capital changes	-98.37%33K	-92.13%30K	159.44%2.02M	-44.46%381K	-86.82%779K	199.71%686K	199.31%5.91M	---688K	-16,630.56%-5.95M	-87.76%36K
Cash from business operations	19.62%-18.17M	-57.31%-21.56M	26.23%-22.6M	53.10%-13.71M	-600.98%-30.64M	-562.83%-29.22M	-73.37%6.12M	--6.31M	285.59%22.97M	-379.69%-12.38M
Other taxs	----	----	50.44%-4.41M	-33.08%-4.43M	-45.75%-8.89M	7.53%-3.33M	-1.14%-6.1M	---3.6M	-285.98%-6.03M	-33.96%-1.56M
Net cash from operations	32.73%-18.17M	-18.89%-21.56M	31.68%-27.01M	44.29%-18.13M	-219,700.00%-39.53M	-1,298.93%-32.55M	-99.89%18K	--2.72M	221.54%16.94M	-272.08%-13.94M
Cash flow from investment activities
Interest received - investment	901.67%601K	-96.76%7K	-89.09%60K	-73.82%216K	623.68%550K	-83.69%825K	2.70%76K	--5.06M	-93.81%74K	-2.92%1.2M
Loan receivable (increase) decrease	----	----	----	----	----	----	211.18%955K	--955K	-794.79%-859K	-100.74%-96K
Decrease in deposits (increase)	----	----	-91.30%5.73M	-92.21%5.71M	189.92%65.87M	--73.25M	---73.25M	----	----	----
Sale of fixed assets	--37K	--12K	----	----	----	----	----	----	--1K	----
Purchase of fixed assets	-7,705.00%-1.56M	---101K	99.18%-20K	----	-378.43%-2.44M	-296.02%-796K	71.62%-510K	---201K	-43.76%-1.8M	-92.60%-1.25M
Purchase of intangible assets	-31,818.97%-18.51M	---5M	-56.76%-58K	----	0.00%-37K	-48.00%-37K	70.63%-37K	---25K	---126K	----
Recovery of cash from investments	----	----	-68.13%8.55M	----	32.82%26.83M	----	100.00%20.2M	--5M	-93.43%10.1M	501.80%153.7M
Cash on investment	48.80%-4.38M	---159K	78.80%-8.55M	----	-99.72%-40.34M	-35.13%-13.51M	-129.55%-20.2M	---10M	93.18%-8.8M	-155.45%-129M
Other items in the investment business	---11.41M	----	----	----	----	----	----	----	----	----
Net cash from investment operations	-716.52%-35.23M	-188.54%-5.24M	-88.67%5.71M	-90.08%5.92M	169.30%50.43M	7,479.82%59.73M	-5,071.71%-72.77M	--788K	-105.73%-1.41M	313.96%24.55M
Net cash before financing	-150.77%-53.4M	-119.51%-26.8M	-295.40%-21.29M	-144.93%-12.21M	114.98%10.9M	675.85%27.18M	-568.34%-72.75M	--3.5M	46.37%15.53M	169.72%10.61M
Cash flow from financing activities
New borrowing	253.45%16.82M	--12.17M	-59.51%4.76M	----	-23.51%11.76M	34.92%6.75M	-69.25%15.37M	--5M	591.19%49.98M	-10.64%7.23M
Refund	-192.82%-19.82M	---3M	60.44%-6.77M	----	64.99%-17.12M	86.07%-6.81M	-266.66%-48.88M	---48.88M	-464.63%-13.33M	92.87%-2.36M
Issuing shares	24,892.89%245.93M	--29.56M	--984K	----	----	----	780.52%184.91M	--96.4M	--21M	----
Interest paid - financing	26.45%-89K	27.03%-54K	-10.00%-121K	-8.82%-74K	-10.00%-110K	65.66%-68K	73.47%-100K	---198K	-30.00%-377K	93.05%-290K
Absorb investment income	----	----	----	----	----	----	----	----	----	-78.16%9.5M
Issuance expenses and redemption of securities expenses	----	----	----	----	-130.00%-25.97M	-1,249.61%-25.93M	-814.99%-11.29M	---1.92M	-277.37%-1.23M	---327K
Other items of the financing business	----	----	----	----	100.05%54K	----	-779.63%-105.56M	---105.56M	---12M	----
Net cash from financing operations	10,970.05%241.75M	5,840.00%38.17M	93.26%-2.22M	97.53%-665K	-200.29%-32.98M	51.92%-26.9M	-22.57%32.88M	---55.94M	250.79%42.46M	-7.15%12.11M
Effect of rate	-438.98%-200K	88.16%-67K	-97.45%59K	-151.41%-566K	178.49%2.32M	217.29%1.1M	278.54%832K	--347K	65.94%-466K	-2,380.00%-1.37M
Net Cash	900.93%188.35M	188.28%11.37M	-6.52%-23.52M	-4,665.96%-12.88M	44.62%-22.08M	100.54%282K	-168.74%-39.87M	---52.44M	155.30%58M	1,140.63%22.72M
Begining period cash	-85.18%4.08M	-85.18%4.08M	-41.78%27.54M	-41.78%27.54M	-45.21%47.3M	-45.21%47.3M	199.71%86.34M	--86.34M	286.26%28.81M	-22.16%7.46M
Cash at the end	4,609.36%192.24M	9.11%15.38M	-85.18%4.08M	-71.04%14.1M	-41.78%27.54M	42.15%48.68M	-45.21%47.3M	--34.25M	199.71%86.34M	286.26%28.81M
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
Auditor	Deloitte Touche Tohmatsu会计师事务所	--	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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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?

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