Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
SHANGHAI PECHEM
00338
5
KUNLUN ENERGY
00135
HK Stock MarketDetailed Quotes
BESTSTUDY EDU (03978)
- 3.300
- +0.010+0.30%
Market Closed May 22 15:59 CST
2.80BMarket Cap8.38P/E (TTM)
3.310High3.240Low820.00KVolume3.250Open3.290Prev Close2.69MTurnover0.10%Turnover Ratio8.38P/E (Static)847.22MShares5.75552wk High3.03P/B2.80BFloat Cap2.96352wk Low0.24Dividend TTM847.22MShs Float5.755Historical High0.235Dividend LFY2.13%Range %-0.203Historical Low3.280Avg Price1000Lot Size7.12%Div Yield TTM7.12%Div Yield LFY
BESTSTUDY EDU (03978) Cash Flow
All
YOY
| (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 | 53.07%380.34M | 121.15%250.15M | 120.35%248.47M | 78.92%113.11M | 154.85%112.76M | 3.35%63.22M | 116.18%44.25M | -77.77%61.17M | -291.22%-273.46M | 396.14%275.15M |
| Profit adjustment | ||||||||||
| Interest (income) - adjustment | -33.60%-22.9M | ---- | -23.41%-17.14M | ---- | 51.51%-13.89M | ---- | -3.37%-28.64M | ---- | -289.42%-27.71M | ---- |
| Dividend (income)- adjustment | 80.50%-236K | ---- | -18.05%-1.21M | ---- | 51.38%-1.03M | ---- | -13.15%-2.11M | ---- | -12.16%-1.86M | ---- |
| Attributable subsidiary (profit) loss | 1,025.15%1.92M | ---- | -90.89%171K | ---- | 56.16%1.88M | ---- | -85.39%1.2M | ---- | 248.88%8.23M | ---- |
| Impairment and provisions: | 57.31%11.66M | ---- | 24.01%7.41M | ---- | 131.15%5.98M | ---- | -110.99%-19.19M | ---- | --174.57M | ---- |
| -Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --11.76M | ---- |
| -Other impairments and provisions | 57.31%11.66M | ---- | 24.01%7.41M | ---- | 131.15%5.98M | ---- | -111.78%-19.19M | ---- | --162.81M | ---- |
| Revaluation surplus: | 550.23%5.71M | ---- | -97.74%878K | ---- | 213.73%38.91M | ---- | -91.41%12.4M | ---- | 256.04%144.44M | ---- |
| -Other fair value changes | 550.23%5.71M | ---- | -97.74%878K | ---- | 213.73%38.91M | ---- | -91.41%12.4M | ---- | 256.04%144.44M | ---- |
| Asset sale loss (gain): | -36.49%3.57M | ---- | 130.41%5.62M | ---- | -1,503.11%-18.49M | ---- | -99.02%1.32M | ---- | 1,997.92%134.12M | ---- |
| -Loss (gain) from sale of subsidiary company | ---- | ---- | 96.87%-611K | ---- | -7,910.25%-19.55M | ---- | 95.97%-244K | ---- | -13,562.22%-6.06M | ---- |
| -Loss (gain) on sale of property, machinery and equipment | -53.46%2.9M | ---- | 492.59%6.23M | ---- | -32.65%1.05M | ---- | -98.89%1.56M | ---- | 2,107.50%140.13M | ---- |
| -Loss (gain) from selling other assets | --670K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --46K | ---- |
| Depreciation and amortization: | 52.40%139.64M | ---- | 11.98%91.63M | ---- | -19.55%81.83M | ---- | -66.65%101.72M | ---- | 6.78%304.99M | ---- |
| -Amortization of intangible assets | 47.73%5.35M | ---- | -9.05%3.62M | ---- | -36.33%3.98M | ---- | -24.81%6.25M | ---- | 79.53%8.31M | ---- |
| Financial expense | 15.39%13.54M | ---- | 30.89%11.74M | ---- | -27.49%8.97M | ---- | -78.60%12.37M | ---- | 8.97%57.8M | ---- |
| Unrealized exchange loss (gain) | --4.36M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| Special items | -837.50%-7.61M | ---- | 128.38%1.03M | ---- | 70.82%-3.64M | ---- | 44.06%-12.46M | ---- | -250.93%-22.28M | ---- |
| Operating profit before the change of operating capital | 52.04%530M | 121.15%250.15M | 63.45%348.6M | 78.92%113.11M | 92.39%213.28M | 3.35%63.22M | -77.78%110.86M | -77.77%61.17M | 33.21%498.84M | 82.21%275.15M |
| Change of operating capital | ||||||||||
| Accounts receivable (increase)decrease | -99.43%15K | 35.33%1.8M | 6,371.43%2.63M | 375.41%1.33M | ---42K | ---484K | ---- | ---- | ---130K | ---- |
| Accounts payable increase (decrease) | -28.07%97.84M | 232.33%15.84M | 241.34%136.02M | -82.44%4.77M | 151.63%39.85M | 133.96%27.14M | -6.26%-77.18M | -20,132.15%-79.92M | -196.08%-72.64M | -104.48%-395K |
| prepayments (increase)decrease | 141.43%13.01M | -177.29%-49.59M | -29.10%-31.42M | 0.26%-17.88M | -211.16%-24.33M | -185.45%-17.93M | 87.68%-7.82M | 73.21%-6.28M | -5,088.14%-63.45M | -50.91%-23.44M |
| Special items for working capital changes | -99.39%2.35M | -106.11%-15.08M | 519.47%386.65M | 1,935.68%246.64M | 251.32%62.42M | 125.99%12.12M | 88.50%-41.25M | -98.98%-46.62M | -1,689.96%-358.55M | 90.38%-23.43M |
| Cash from business operations | -23.65%643.23M | -41.62%203.13M | 189.35%842.49M | 313.96%347.97M | 1,991.06%291.17M | 217.31%84.06M | -478.49%-15.4M | -131.44%-71.65M | -99.14%4.07M | 329.53%227.88M |
| Other taxs | -130.94%-50.01M | -107.02%-40.21M | -541,450.00%-21.65M | ---19.42M | 100.02%4K | ---- | 71.21%-16.55M | 40.53%-16.58M | -131.12%-57.5M | -52.42%-27.87M |
| Interest received - operating | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 114.05%3.98M |
| Net cash from operations | -27.73%593.22M | -50.41%162.92M | 181.91%820.84M | 290.85%328.55M | 1,011.39%291.17M | 195.27%84.06M | 40.21%-31.95M | -143.25%-88.23M | -111.85%-53.43M | 276.29%203.98M |
| Cash flow from investment activities | ||||||||||
| Interest received - investment | 108.93%16.71M | -93.05%399K | -17.23%8M | -34.16%5.74M | -52.37%9.66M | -79.30%8.72M | -69.47%20.29M | --42.12M | --66.46M | ---- |
| Dividend received - investment | -80.50%236K | ---- | 18.05%1.21M | ---- | -51.38%1.03M | ---- | 2.18%2.11M | 462.50%1.13M | 20.22%2.06M | 263.64%200K |
| Restricted cash (increase) decrease | ---- | ---- | ---- | ---- | ---- | -285.79%-10.94M | ---- | ---2.84M | ---- | ---- |
| Loan receivable (increase) decrease | 861.56%3.43M | 631.50%1.46M | ---450K | 105.81%200K | ---- | ---3.44M | 200.00%7M | ---- | ---7M | ---- |
| Decrease in deposits (increase) | 125.86%99.75M | -81.09%-68.04M | -174.80%-385.71M | 52.80%-37.57M | -779.23%-140.36M | -6,846.77%-79.61M | -117.36%-15.96M | 98.36%-1.15M | 191.95%91.95M | ---70M |
| Sale of fixed assets | 1,790.00%189K | 289.58%187K | -94.54%10K | -66.67%48K | -96.50%183K | -96.28%144K | 599.07%5.24M | --3.87M | 1,368.63%749K | ---- |
| Purchase of fixed assets | 11.45%-44.38M | -61.11%-26.39M | -195.29%-50.12M | -204.88%-16.38M | 61.50%-16.97M | 16.76%-5.37M | 65.95%-44.09M | 90.56%-6.46M | -118.36%-129.47M | -197.84%-68.35M |
| Purchase of intangible assets | -2,471.62%-56.99M | ---3.73M | -269.95%-2.22M | ---- | 90.69%-599K | ---- | 59.35%-6.44M | 90.92%-694K | 17.51%-15.83M | 4.34%-7.65M |
| Sale of subsidiaries | ---- | ---- | 208.17%1.47M | ---- | -344.24%-1.36M | ---1.57M | 100.28%556K | ---- | -493,535.00%-197.45M | 4,282.69%20.51M |
| Acquisition of subsidiaries | --26.34M | ---1.16M | ---- | ---- | ---373K | ---100K | ---- | ---- | ---- | ---1M |
| Recovery of cash from investments | 5,377.18%87.36M | 403.68%2.6M | -87.09%1.6M | -94.61%516K | -97.47%12.35M | -97.84%9.57M | -55.40%488.14M | --443.2M | 1,538.53%1.09B | ---- |
| Cash on investment | -220.23%-176.74M | -748.96%-27.07M | -582.91%-55.19M | ---3.19M | -26.80%-8.08M | ---- | 99.35%-6.37M | ---- | 38.54%-973.69M | -2.47%-972.69M |
| Other items in the investment business | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -38.52%591.21M |
| Adjustment items of investment business | ---- | 0.00%1K | ---- | --1K | ---- | ---- | ---- | ---- | ---- | ---- |
| Net cash from investment operations | 90.84%-44.1M | -140.42%-121.74M | -233.10%-481.41M | 38.70%-50.64M | -132.08%-144.52M | -117.24%-82.6M | 763.87%450.46M | 194.37%479.18M | -250.03%-67.85M | -916.16%-507.76M |
| Net cash before financing | 61.78%549.12M | -85.18%41.18M | 131.46%339.43M | 18,987.09%277.91M | -64.96%146.65M | -99.63%1.46M | 445.07%418.52M | 228.70%390.95M | -124.45%-121.28M | -467.88%-303.78M |
| Cash flow from financing activities | ||||||||||
| New borrowing | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -25.71%260M | -17.17%208.33M |
| Refund | ---- | ---- | ---- | ---- | ---- | ---- | -20.82%-333.19M | -17.68%-237.72M | -27,478.20%-275.78M | ---202M |
| Issuing shares | ---- | --63.5M | ---- | ---- | ---- | ---- | ---- | ---- | --4.56M | ---- |
| Interest paid - financing | -15.39%-13.54M | -37.81%-7.15M | -30.89%-11.74M | -13.64%-5.19M | 30.14%-8.97M | -4.89%-4.57M | -1.57%-12.84M | 85.70%-4.35M | 76.02%-12.64M | -23.93%-30.45M |
| Dividends paid - financing | -595.03%-169.57M | -259.14%-87.55M | ---24.4M | ---24.38M | ---- | ---- | ---- | ---- | 35.90%-34.07M | ---- |
| Absorb investment income | ---- | ---- | ---- | ---- | ---- | ---- | 4,560.00%932K | 2,350.00%490K | -75.00%20K | --20K |
| Issuance expenses and redemption of securities expenses | -52.76%-16.98M | -30.05%-2.87M | -158,685.71%-11.12M | ---2.21M | ---7K | ---- | ---- | ---- | 0.19%-78.33M | -187.20%-78.85M |
| Other items of the financing business | --63.5M | ---- | ---- | ---- | -141.57%-1.08M | ---- | ---445K | ---- | ---- | --24.57M |
| Net cash from financing operations | -113.05%-232.94M | -25.12%-80.2M | -82.94%-109.34M | -100.30%-64.1M | 86.25%-59.77M | 89.03%-32M | -20.27%-434.58M | -58.72%-291.7M | -26,340.16%-361.33M | -337.36%-183.78M |
| Effect of rate | -39,545.45%-4.36M | ---- | 71.05%-11K | ---- | -31.03%-38K | ---- | -150.00%-29K | ---- | 147.54%58K | -351.53%-410K |
| Net Cash | 37.42%316.19M | -118.25%-39.03M | 164.84%230.09M | 799.93%213.81M | 640.75%86.88M | -130.78%-30.55M | 96.67%-16.07M | 120.36%99.26M | -197.02%-482.61M | -2,137.03%-487.56M |
| Begining period cash | 81.61%512.01M | 81.61%512.01M | 44.52%281.93M | 44.52%281.93M | -7.62%195.08M | -7.62%195.08M | -69.56%211.18M | -69.56%211.18M | 253.17%693.73M | 253.17%693.73M |
| Cash at the end | 60.90%823.84M | -4.59%472.98M | 81.61%512.01M | 201.29%495.74M | 44.52%281.93M | -47.00%164.54M | -7.62%195.08M | 50.87%310.44M | -69.56%211.18M | -6.70%205.76M |
| 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 | Deloitte Touche Tohmatsu会计师事务所 | -- | Deloitte Touche Tohmatsu会计师事务所 | -- | Deloitte Touche Tohmatsu会计师事务所 | -- | Deloitte Touche Tohmatsu会计师事务所 | -- | 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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