Bright Scholar Education Holdings Ltd Cashflow Statement

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of CNY, except per-share amounts

	FY2024 12 months to Aug 31, 2024	FY2023 12 months to Aug 31, 2023	FY2022 12 months to Aug 31, 2022	FY2021 12 months to Aug 31, 2021	FY2020 12 months to Aug 31, 2020
Cash flows from operating activities
Net income/(loss) for the year
Net loss for the year
Adjustments to reconcile net cash flows from operating activities:
Depreciation
Amortization of land use rights
Amortization of intangible assets
Non-cash lease expense
Impairment loss on property and equipment
Impairment loss on operating lease right-of-use assets
Impairment loss on the long-term investment
Impairment loss on the long-term investments
Impairment loss on intangible assets
Impairment loss on goodwill
Chengdu Yinzhe
Total impairment loss on goodwill
Gain on lease early termination
(Reversal)/ provision of current expected credit losses
Finance costs
Loss/(gain) on disposal of property and equipment
Share of equity in loss of unconsolidated affiliates
Gain on disposal of subsidiaries
Investment income
Share of equity in loss of unconsolidated affiliates*
Share-based compensation
Loss on deconsolidation of Affected Entities
Investment (income)/loss
Deferred income taxes
Fair value change of contingent consideration payable for Leti acquisition**

Changes in operating assets and liabilities and other, net:
Accounts receivable
Inventories
Amounts due from related parties
Other receivables, deposits and other assets
Accounts payable
Amounts due to related parties
Accrued expenses and other current liabilities
Contract liabilities
Refund liabilities
Lease liabilities
Other assets and liabilities
Operating lease liabilities
Net cash provided by operating activities

Cash flows from investing activities
Purchase of short-term investments
Additions of property and equipment and intangible assets
Proceed from redemption of short-term investments upon maturity
Additions of property and equipment
Proceeds from sale of property and equipment
Acquisition of subsidiaries, net of cash acquired of RMB 164, RMB nil and RMB nil in 2021, 2022 and 2023, respectively
Payment for an equity method investment
Disposal of a subsidiary, net of cash disposed of RMB 9,034, nil and RMB 6,192 in 2018, 2019 and 2020, respectively
Disposal of a subsidiary, net of cash disposed of RMB nil, RMB nil and RMB 19 in 2021, 2022 and 2023, respectively
Net cash outflow from loss of control of Affected Entities
Disposal of subsidiaries, net of cash disposed of RMB nil, RMB 19 and RMB 175,482 in 2022, 2023 and 2024, respectively
Purchase of long-term investments
Proceed from redemption of long-term investment
Proceeds from loan receivable
Net cash used in investing activities

Cash flows from financing activities
Repayments to related parties
Payments for purchase of non-controlling interest
Advances from related parties
Repayments for advances from related parties
Proceeds from related party loan
Repayment for related party loan
Repurchase of ordinary shares
Dividend to shareholders
Dividend to non-controlling interests
Proceeds from bank loans
Repayment for bank loans
Repurchase of bonds
Redemption of bonds
Capital injection from non-controlling interests
Payment for acquisition
Payment for acquisition of Chengdu Yinzhe
Payment for acquisition
Chengdu Yinzhe
Leti
Linstitute

Proceeds from promissory note
Payment for acquisition
Chengdu Yinzhe
Leti
Linstitute

Payment for acquisition of Leti
Payment for acquisition of Linstitute
Net cash provided by/ (used in) financing activities

Net decrease in cash and cash equivalents, and restricted cash
Cash and cash equivalents and restricted cash at beginning of the year
Effect of exchange rate changes on cash and cash equivalents and restricted cash
Cash and cash equivalents and restricted cash at end of the year
Supplemental disclosure of cash flow information:
Income tax paid
Acquisition of subsidiaries
Non-cash investing and financing activities:
Acquisition of subsidiaries
Accounts payable balance for acquisition of property and equipment
Amounts due to related parties balance for acquisition of property and equipment
Other receivables, deposits and other assets balance for disposal of property and equipment
Right-of-use assets obtained in exchange for the new operating lease liabilities
Decrease of right-of-use assets for early termination
Decrease of amount due to related parties by offsetting with short-term investments (Note 16)
Increase of amount due from related parties from disposal of property and equipment (Note 16)

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