$CYD Cashflow Statement | Understand Stock

$CYD

$21.51 -$0.68 (3.06%) Close

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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

	FY2025 12 months to Dec 31, 2025	FY2024 12 months to Dec 31, 2024	FY2023 12 months to Dec 31, 2023	FY2022 12 months to Dec 31, 2022	FY2021 12 months to Dec 31, 2021
Operating activities
Profit before tax
Adjustments:
Amortization of intangible asset
Bad debt recovered
Bad debt written off
Cost of share-based payments
Depreciation of investment property
Depreciation of property, plant and equipment
Depreciation of right-of-use assets
Dividend income from quoted equity securities
Exchange (gain)/loss
Fair value gain on foreign exchange forward contract
Fair value loss on quoted equity securities
Finance costs
(Gain)/loss on disposal of:
- associate
- property, plant and equipment
- quoted equity securities
- right-of-use assets
- subsidiary
Government grants
Interest income
Impairment losses on development property
- investment in joint venture
Impairment losses on property, plant and equipment
Impairment losses/(reversal of impairment losses) on:
- development cost
- investment in joint venture
- property, plant and equipment
Provision/(reversal) for onerous contract, net
- trade receivables
- non-trade receivables
- trade and non-trade receivables
- technology know how
- inventories, net
Inventories written off
Property, plant and equipment written off

Loss on liquidation of joint venture
Loss on liquidation of subsidiary
Property, plant and equipment written off
Provision for warranties
Reversal of provision for onerous contract, net
Share of results of associates and joint ventures, net of tax
Write-back of trade and other payables
Profit before tax after adjustments

Changes in working capital
Inventories
Trade and other receivables, and capitalized contract cost
Trade and other payables, and contract liabilities
Development properties
Provision utilized
Cash flows from operations
Income taxes paid
Net cash flows from operating activities
Investing activities
Payment for trademark usage fee
Additional investment in subsidiaries
Additional investment in a joint venture and associates
Development costs
Dividend received from:
- joint venture
- quoted equity securities
Interest received
Net cash inflow/(outflow) from disposal of:
- associate
- property, plant and equipment
- quoted equity securities
- right-of-use assets
- subsidiary, net of cash disposed
Proceeds from government grants
Proceeds from liquidation of joint venture
Purchase of property, plant and equipment
Tax and relevant expenses in relation to disposal of subsidiary
Purchase of right-of-use assets
(Placement)/withdrawal of fixed deposits with banks, net
Net cash flows (used in)/from investing activities

Financing activities
Dividends paid to:
- equity holders of the Company
- non-controlling interests
Interest paid and discounting on bills
Acquisition of non-controlling interests
Contribution by non-controlling interests
Payment of principal portion of lease liabilities
Purchase of treasury shares
Proceeds from borrowings
Repayment of borrowings
Net cash flows used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at January 1
Effect of exchange rate changes on balances in foreign currencies
Cash and cash equivalents at December 31

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