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湘财股份 — Financial Statements
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line ItemFY 2025Dec 31, 2025FY 2024Dec 31, 2024FY 2023Dec 31, 2023FY 2022Dec 31, 2022FY 2021Dec 31, 2021
+Revenue 299.0M 438.0M 579.0M 1.8B 2.5B
Revenue Growth % -31.7% -24.4% -67.3% -30.6% --
Total Revenue 2.4B 2.2B 2.3B 3.5B 4.6B
Cost Of Revenue 287.0M 428.0M 567.0M 1.7B 2.5B
+Gross Profit 12.0M 10.0M 12.0M 23.0M 26.0M
Gross Margin % 4.0% 2.3% 2.1% 1.3% 1.0%
Total Operating Cost 2.3B 2.3B 2.5B 3.8B 4.6B
Selling Expenses 6.5M 11.1M 6.4M 12.4M 17.8M
Admin Expenses 1.3B 1.2B 1.2B 1.1B 1.2B
Rd Expenses 120,600 460,900 1.1M 6.4M 294,400
Finance Expenses 47.6M 94.3M 99.1M 122.0M 147.0M
+Operating Income 661.0M 399.0M 190.0M -327.0M 713.0M
Operating Margin % 221.1% 91.1% 32.8% -18.5% 28.0%
Non Operating Income 5.3M 7.3M 6.5M 10.1M 6.9M
Non Operating Expenses 14.4M 237.0M 7.9M 6.4M 6.9M
Investment Income 526.0M 297.0M 59.2M 200.0M 387.0M
Fair Value Change Income -20.7M 165.0M 265.0M -275.0M 315.0M
Asset Disposal Income 12.2M -77,100 18.4M -319,900 40,300
Asset Impairment Loss 10.9M 11.5M 2.2M 165.0M 357,500
Other Income 7.7M 4.6M 6.8M 8.2M 8.6M
Income Before Tax 652.0M 169.0M 189.0M -323.0M 713.0M
Income Tax 190.0M 63.2M 71.7M 4.9M 225.0M
+Net Income 462.0M 106.0M 117.0M -328.0M 488.0M
Net Margin % 154.5% 24.2% 20.2% -18.5% 19.2%
Net Income Attributable 464.0M 109.0M 119.0M -326.0M 486.0M
Minority Interest -2.6M -3.4M -2.6M -1.9M 2.0M
Eps Basic 0.16 0.04 0.04 -0.11 0.18
Eps Diluted 0.16 0.04 0.04 -0.11 -0.18
Line ItemFY 2025Dec 31, 2025FY 2024Dec 31, 2024FY 2023Dec 31, 2023FY 2022Dec 31, 2022FY 2021Dec 31, 2021
Cash And Equivalents 15.1B 12.9B 9.6B 10.4B 11.5B
Trading Financial Assets 5.6B 5.0B 4.5B 6.9B 6.6B
Accounts Receivable 934.0M 1.0B 1.3B 709.0M 338.0M
Notes Receivable 23.8M -- -- -- --
Notes And Accounts Receivable 957.0M 1.0B 1.3B 709.0M 338.0M
Prepayments 9.8M 76.3M 98.2M 49.7M 209.0M
Inventory 11.1M 29.1M 12.6M 15.9M 18.6M
Total Current Assets 34.9B 31.6B 25.5B 28.6B 30.5B
Long Term Equity Investment 1.5B 1.9B 2.3B 2.4B 2.6B
Fixed Assets 249.0M 273.0M 328.0M 383.0M 404.0M
Fixed Assets Total 249.0M 273.0M 328.0M 383.0M 404.0M
Construction In Progress -- -- -- -- --
Construction In Progress Total -- -- -- -- --
Intangible Assets 87.0M 99.5M 93.7M 78.2M 74.3M
Long Term Deferred Expenses 18.1M 22.8M 28.1M 34.1M 35.6M
Total Non Current Assets 9.1B 6.9B 7.6B 6.2B 4.8B
Total Assets 44.0B 38.6B 33.0B 34.8B 35.3B
Short Term Borrowings 360.0M 390.0M 472.0M 542.0M 1.1B
Accounts Payable 21.4M 13.0M 53.6M 45.9M 32.2M
Advance Receipts 1.6M 20.1M 2.6M 2.4M 2.7M
Contract Liabilities 42.8M 46.5M 19.5M 9.5M 58.3M
Total Current Liabilities 27.6B 23.3B 18.3B 18.0B 19.8B
Long Term Borrowings 915,000 915,000 915,000 915,000 915,000
Total Non Current Liabilities 4.1B 3.4B 2.8B 4.9B 2.8B
Total Liabilities 31.7B 26.7B 21.1B 22.9B 22.7B
Paid In Capital 2.9B 2.9B 2.9B 2.9B 2.9B
Capital Reserve 6.9B 6.9B 6.9B 6.9B 6.9B
Surplus Reserve 416.0M 416.0M 377.0M 371.0M 364.0M
Retained Earnings 918.0M 570.0M 648.0M 792.0M 1.5B
Minority Equity 13.3M 20.2M 23.6M 27.7M 29.9M
Equity Attributable 12.3B 11.8B 11.9B 11.9B 12.6B
Total Equity 12.3B 11.8B 11.9B 11.9B 12.6B
Line ItemFY 2025Dec 31, 2025FY 2024Dec 31, 2024FY 2023Dec 31, 2023FY 2022Dec 31, 2022FY 2021Dec 31, 2021
Cash From Sales 307.0M 510.0M 602.0M 2.3B 2.9B
Tax Refunds Received 13,600 -- 22,000 4.4M --
Total Operating Cash Inflow 8.1B 10.6B 4.2B 10.6B 8.1B
Cash Paid For Goods 255.0M 498.0M 627.0M 2.3B 2.8B
Cash Paid To Employees 747.0M 735.0M 719.0M 719.0M 720.0M
Taxes Paid 365.0M 113.0M 201.0M 118.0M 321.0M
Total Operating Cash Outflow 6.5B 4.8B 5.6B 9.8B 8.4B
Operating Cash Flow 1.6B 5.8B -1.4B 839.0M -349.0M
Total Investing Cash Inflow 425.0M 32.7M 189.0M 86.7M 321.0M
Total Investing Cash Outflow 716.0M 70.2M 106.0M 154.0M 2.6B
Investing Cash Flow -292.0M -37.5M 83.4M -66.9M -2.2B
Cash From Borrowings 710.0M 455.0M 471.0M 1.8B 2.0B
Dividends And Interest Paid 196.0M 447.0M 529.0M 740.0M 516.0M
Debt Repayments 2.0B 3.5B 1.3B 1.9B 3.6B
Total Financing Cash Inflow 4.5B 3.7B 2.6B 6.9B 11.7B
Total Financing Cash Outflow 2.7B 5.2B 3.5B 7.0B 8.9B
Financing Cash Flow 1.9B -1.5B -961.0M -113.0M 2.7B
Net Change In Cash 3.2B 4.3B -2.3B 678.0M 136.0M
Ending Cash Balance 20.6B 17.4B 13.1B 15.3B 14.7B
Capex 58.0M 69.9M 102.0M 86.7M 109.0M
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