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03978 BESTSTUDY EDU

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  • 3.190
  • +0.220+7.41%
Not Open May 2 16:08 CST
2.70BMarket Cap26.81P/E (TTM)

BESTSTUDY EDU Key Stats

Earnings

Revenue Breakdown

Financial Indicators

Income Statement

Balance Sheet

Cash Flow

All
YOY yoy
Hide blank lines yoy
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
(FY)Dec 31, 2020
(Q6)Jun 30, 2020
(FY)Dec 31, 2019
(Q6)Jun 30, 2019
Cash flow from operating activities
Earning before tax
154.85%112.76M
3.35%63.22M
116.18%44.25M
-77.77%61.17M
-291.22%-273.46M
396.14%275.15M
-8.81%143.01M
-38.87%55.46M
44.22%156.83M
-20.60%90.73M
Profit adjustment
Interest (income) - adjustment
51.51%-13.89M
----
-3.37%-28.64M
----
-289.42%-27.71M
----
-32.19%-7.12M
3.71%-2.86M
-337.64%-5.38M
-381.04%-2.97M
Dividend (income)- adjustment
51.38%-1.03M
----
-13.15%-2.11M
----
-12.16%-1.86M
----
-1.71%-1.66M
----
---1.63M
----
Investment loss (gain)
----
----
----
----
----
----
-825,900.00%-8.26M
-310,400.00%-3.11M
99.39%-1K
99.39%-1K
Attributable subsidiary (profit) loss
56.16%1.88M
----
-85.39%1.2M
----
248.88%8.23M
----
-32.08%2.36M
3,493.28%4.28M
224.88%3.47M
-88.55%119K
Impairment and provisions:
131.15%5.98M
--0
-110.99%-19.19M
--0
--174.57M
--0
--0
--0
--0
--0
-Impairment of property, plant and equipment (reversal)
----
----
----
----
--11.76M
----
----
----
----
----
-Other impairments and provisions
131.15%5.98M
----
-111.78%-19.19M
----
--162.81M
----
----
----
----
----
Revaluation surplus:
213.73%38.91M
--0
-91.41%12.4M
--0
256.04%144.44M
--0
-150.72%-92.57M
-179.72%-65.6M
-6.97%-36.92M
29.64%-23.45M
-Other fair value changes
213.73%38.91M
----
-91.41%12.4M
----
256.04%144.44M
----
-150.72%-92.57M
-179.72%-65.6M
-6.97%-36.92M
29.64%-23.45M
Asset sale loss (gain):
-1,503.11%-18.49M
--0
-99.02%1.32M
--0
1,997.92%134.12M
--0
1,429.11%6.39M
109.66%90K
94.68%-481K
89.76%-932K
-Loss (gain) from sale of subsidiary company
-7,910.25%-19.55M
----
95.97%-244K
----
-13,562.22%-6.06M
----
109.04%45K
105.31%45K
94.64%-498K
90.88%-848K
-Loss (gain) on sale of property, machinery and equipment
-32.65%1.05M
----
-98.89%1.56M
----
2,107.50%140.13M
----
13,900.00%6.35M
130.61%45K
-118.11%-46K
-173.50%-147K
-Loss (gain) from selling other assets
----
----
----
----
--46K
----
----
----
--63K
--63K
Depreciation and amortization:
-19.55%81.83M
--0
-66.65%101.72M
--0
6.78%304.99M
--0
5.34%285.61M
8.26%141.19M
518.55%271.12M
617.31%130.41M
-Depreciation
-18.46%77.85M
----
-67.82%95.47M
----
5.59%296.68M
----
4.50%280.98M
7.88%139.46M
545.57%268.89M
653.71%129.28M
-Amortization of intangible assets
-36.33%3.98M
----
-24.81%6.25M
----
79.53%8.31M
----
107.02%4.63M
52.51%1.73M
2.57%2.24M
10.50%1.14M
Financial expense
-27.49%8.97M
----
-78.60%12.37M
----
8.97%57.8M
----
10.57%53.04M
-2.13%24.57M
9,054.20%47.97M
4,690.46%25.1M
Special items
70.82%-3.64M
----
44.06%-12.46M
----
-250.93%-22.28M
----
-122.13%-6.35M
---3.02M
342.52%28.68M
----
Operating profit before the change of operating capital
92.39%213.28M
3.35%63.22M
-77.78%110.86M
-77.77%61.17M
33.21%498.84M
82.21%275.15M
-19.24%374.46M
-31.05%151.01M
300.76%463.65M
136.11%219.01M
Change of operating capital
Accounts receivable (increase)decrease
---42K
---484K
----
----
---130K
----
----
----
----
----
Accounts payable increase (decrease)
151.63%39.85M
133.96%27.14M
-6.26%-77.18M
-20,132.15%-79.92M
-196.08%-72.64M
-104.48%-395K
716.88%75.6M
121.97%8.82M
-89.76%9.26M
-206.02%-40.13M
prepayments (increase)decrease
-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
97.36%-1.22M
7.24%-15.54M
-8.47%-46.3M
29.63%-16.75M
Cash  from business operations
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
-26.44%471.39M
-150.37%-99.28M
172.92%640.81M
59.47%197.11M
Other taxs
100.02%4K
----
71.21%-16.55M
40.53%-16.58M
-131.12%-57.5M
-52.42%-27.87M
-39.31%-24.88M
-71.30%-18.29M
48.42%-17.86M
51.35%-10.67M
Interest received - operating
----
----
----
----
----
114.05%3.98M
-15.74%4.31M
-37.43%1.86M
277.90%5.11M
301.08%2.97M
Special items of business
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
-89.47%22.55M
-796.38%-243.57M
199.93%214.2M
108.19%34.98M
Net cash from operations
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
-28.22%450.82M
-161.09%-115.71M
211.65%628.06M
84.96%189.41M
Cash flow from investment activities
Interest received - investment
-52.37%9.66M
-79.30%8.72M
-69.47%20.29M
--42.12M
--66.46M
----
----
----
----
----
Dividend received - investment
----
----
----
462.50%1.13M
20.22%2.06M
263.64%200K
5.08%1.72M
--55K
--1.63M
----
Restricted cash (increase) decrease
----
-285.79%-10.94M
----
---2.84M
----
----
----
----
----
----
Loan receivable (increase) decrease
----
---3.44M
200.00%7M
----
---7M
----
----
----
----
----
Decrease in deposits (increase)
-779.23%-140.36M
-6,846.77%-79.61M
-117.36%-15.96M
98.36%-1.15M
191.95%91.95M
---70M
-100.00%-100M
----
---50M
----
Sale of fixed assets
-96.50%183K
-96.28%144K
599.07%5.24M
--3.87M
1,368.63%749K
----
-98.70%51K
-92.78%89K
862.41%3.92M
1,074.29%1.23M
Purchase of fixed assets
61.50%-16.97M
16.76%-5.37M
65.95%-44.09M
90.56%-6.46M
-118.36%-129.47M
-197.84%-68.35M
39.94%-59.29M
33.91%-22.95M
35.03%-98.72M
39.52%-34.72M
Purchase of intangible assets
42.09%-553K
----
93.97%-955K
90.92%-694K
17.51%-15.83M
4.34%-7.65M
-148.45%-19.19M
-743.25%-7.99M
-362.85%-7.73M
23.49%-948K
Sale of subsidiaries
-344.24%-1.36M
---1.57M
100.28%556K
----
-493,535.00%-197.45M
4,282.69%20.51M
-112.62%-40K
-53.20%468K
-97.12%317K
-90.92%1M
Acquisition of subsidiaries
---373K
---100K
----
----
----
---1M
79.82%-12M
----
---59.48M
---34.05M
Recovery of cash from investments
-97.47%12.35M
-97.84%9.57M
-55.40%488.14M
2,214.50%443.2M
872.08%1.09B
-79.37%19.15M
324.79%112.58M
425.82%92.81M
-35.21%26.5M
529.04%17.65M
Cash on investment
31.43%-8.13M
----
98.78%-11.85M
----
38.54%-973.69M
-2.47%-972.69M
32.72%-1.58B
-20.25%-949.22M
-15.48%-2.35B
22.58%-789.4M
Other items in the investment business
-51.38%1.03M
----
--2.11M
----
----
-39.72%572.06M
-5.34%1.71B
30.71%948.95M
-13.34%1.8B
-24.04%726M
Net cash from investment operations
-132.08%-144.52M
-117.24%-82.6M
763.87%450.46M
194.37%479.18M
-250.03%-67.85M
-916.16%-507.76M
106.14%45.23M
154.94%62.21M
-1,101.87%-736.64M
-4.29%-113.24M
Net cash before financing
-64.96%146.65M
-99.63%1.46M
445.07%418.52M
228.70%390.95M
-124.45%-121.28M
-467.88%-303.78M
556.86%496.05M
-170.23%-53.49M
-177.42%-108.58M
1,332.32%76.17M
Cash flow from financing activities
New borrowing
----
----
----
----
-25.71%260M
-17.17%208.33M
--350M
--251.5M
----
----
Refund
----
----
-20.82%-333.19M
-17.68%-237.72M
-27,478.20%-275.78M
---202M
---1M
----
----
----
Issuing shares
----
----
----
----
--4.56M
----
----
-87.64%5.38M
-84.42%43.57M
--43.57M
Interest paid - financing
30.14%-8.97M
----
-1.57%-12.84M
85.70%-4.35M
76.02%-12.64M
-23.93%-30.45M
-9.85%-52.69M
2.13%-24.57M
-9,054.20%-47.97M
-4,690.46%-25.1M
Dividends paid - financing
----
----
----
----
35.90%-34.07M
----
---53.15M
---56.15M
----
----
Absorb investment income
----
----
4,560.00%932K
2,350.00%490K
-75.00%20K
--20K
-85.45%80K
----
7.21%550K
629.17%525K
Issuance expenses and redemption of securities expenses
---7K
----
----
----
0.19%-78.33M
-187.20%-78.85M
-1,578.38%-78.48M
-274,450.00%-27.46M
78.39%-4.68M
---10K
Other items of the financing business
43.24%-50.79M
36.14%-32M
60.24%-89.49M
38.00%-50.12M
-37.78%-225.1M
-13.40%-80.83M
-2.34%-163.38M
2.73%-71.28M
-31,203.33%-159.65M
-14,269.02%-73.28M
Net cash from financing operations
86.25%-59.77M
89.03%-32M
-20.27%-434.58M
-58.72%-291.7M
-26,340.16%-361.33M
-337.36%-183.78M
100.82%1.38M
242.60%77.43M
-206.77%-168.17M
46.22%-54.3M
Effect of rate
-31.03%-38K
----
-150.00%-29K
----
147.54%58K
-351.53%-410K
-102.38%-122K
-73.19%163K
954.62%5.14M
98.69%608K
Net Cash
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
279.74%497.43M
9.44%23.94M
-192.95%-276.75M
120.41%21.87M
Begining period cash
-7.62%195.08M
-7.62%195.08M
-69.56%211.18M
-69.56%211.18M
253.17%693.73M
253.17%693.73M
-58.03%196.43M
-58.03%196.43M
175.62%468.04M
175.62%468.04M
Cash at the end
44.52%281.93M
-47.00%164.54M
-7.62%195.08M
50.87%310.44M
-69.56%211.18M
-6.70%205.76M
253.17%693.73M
-55.04%220.53M
-58.03%196.43M
678.90%490.52M
Cash balance analysis
Cash and cash equivalent balance
--0
--0
--0
--0
--0
--0
--0
--0
--0
--0
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 Certified Public Accountants
--
Deloitte & Touche Tohmatsu Certified Public Accountants
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021(FY)Dec 31, 2020(Q6)Jun 30, 2020(FY)Dec 31, 2019(Q6)Jun 30, 2019
Cash flow from operating activities
Earning before tax 154.85%112.76M3.35%63.22M116.18%44.25M-77.77%61.17M-291.22%-273.46M396.14%275.15M-8.81%143.01M-38.87%55.46M44.22%156.83M-20.60%90.73M
Profit adjustment
Interest (income) - adjustment 51.51%-13.89M-----3.37%-28.64M-----289.42%-27.71M-----32.19%-7.12M3.71%-2.86M-337.64%-5.38M-381.04%-2.97M
Dividend (income)- adjustment 51.38%-1.03M-----13.15%-2.11M-----12.16%-1.86M-----1.71%-1.66M-------1.63M----
Investment loss (gain) -------------------------825,900.00%-8.26M-310,400.00%-3.11M99.39%-1K99.39%-1K
Attributable subsidiary (profit) loss 56.16%1.88M-----85.39%1.2M----248.88%8.23M-----32.08%2.36M3,493.28%4.28M224.88%3.47M-88.55%119K
Impairment and provisions: 131.15%5.98M--0-110.99%-19.19M--0--174.57M--0--0--0--0--0
-Impairment of property, plant and equipment (reversal) ------------------11.76M--------------------
-Other impairments and provisions 131.15%5.98M-----111.78%-19.19M------162.81M--------------------
Revaluation surplus: 213.73%38.91M--0-91.41%12.4M--0256.04%144.44M--0-150.72%-92.57M-179.72%-65.6M-6.97%-36.92M29.64%-23.45M
-Other fair value changes 213.73%38.91M-----91.41%12.4M----256.04%144.44M-----150.72%-92.57M-179.72%-65.6M-6.97%-36.92M29.64%-23.45M
Asset sale loss (gain): -1,503.11%-18.49M--0-99.02%1.32M--01,997.92%134.12M--01,429.11%6.39M109.66%90K94.68%-481K89.76%-932K
-Loss (gain) from sale of subsidiary company -7,910.25%-19.55M----95.97%-244K-----13,562.22%-6.06M----109.04%45K105.31%45K94.64%-498K90.88%-848K
-Loss (gain) on sale of property, machinery and equipment -32.65%1.05M-----98.89%1.56M----2,107.50%140.13M----13,900.00%6.35M130.61%45K-118.11%-46K-173.50%-147K
-Loss (gain) from selling other assets ------------------46K--------------63K--63K
Depreciation and amortization: -19.55%81.83M--0-66.65%101.72M--06.78%304.99M--05.34%285.61M8.26%141.19M518.55%271.12M617.31%130.41M
-Depreciation -18.46%77.85M-----67.82%95.47M----5.59%296.68M----4.50%280.98M7.88%139.46M545.57%268.89M653.71%129.28M
-Amortization of intangible assets -36.33%3.98M-----24.81%6.25M----79.53%8.31M----107.02%4.63M52.51%1.73M2.57%2.24M10.50%1.14M
Financial expense -27.49%8.97M-----78.60%12.37M----8.97%57.8M----10.57%53.04M-2.13%24.57M9,054.20%47.97M4,690.46%25.1M
Special items 70.82%-3.64M----44.06%-12.46M-----250.93%-22.28M-----122.13%-6.35M---3.02M342.52%28.68M----
Operating profit before the change of operating capital 92.39%213.28M3.35%63.22M-77.78%110.86M-77.77%61.17M33.21%498.84M82.21%275.15M-19.24%374.46M-31.05%151.01M300.76%463.65M136.11%219.01M
Change of operating capital
Accounts receivable (increase)decrease ---42K---484K-----------130K--------------------
Accounts payable increase (decrease) 151.63%39.85M133.96%27.14M-6.26%-77.18M-20,132.15%-79.92M-196.08%-72.64M-104.48%-395K716.88%75.6M121.97%8.82M-89.76%9.26M-206.02%-40.13M
prepayments (increase)decrease -211.16%-24.33M-185.45%-17.93M87.68%-7.82M73.21%-6.28M-5,088.14%-63.45M-50.91%-23.44M97.36%-1.22M7.24%-15.54M-8.47%-46.3M29.63%-16.75M
Cash  from business operations 1,991.06%291.17M217.31%84.06M-478.49%-15.4M-131.44%-71.65M-99.14%4.07M329.53%227.88M-26.44%471.39M-150.37%-99.28M172.92%640.81M59.47%197.11M
Other taxs 100.02%4K----71.21%-16.55M40.53%-16.58M-131.12%-57.5M-52.42%-27.87M-39.31%-24.88M-71.30%-18.29M48.42%-17.86M51.35%-10.67M
Interest received - operating --------------------114.05%3.98M-15.74%4.31M-37.43%1.86M277.90%5.11M301.08%2.97M
Special items of business 251.32%62.42M125.99%12.12M88.50%-41.25M-98.98%-46.62M-1,689.96%-358.55M90.38%-23.43M-89.47%22.55M-796.38%-243.57M199.93%214.2M108.19%34.98M
Net cash from operations 1,011.39%291.17M195.27%84.06M40.21%-31.95M-143.25%-88.23M-111.85%-53.43M276.29%203.98M-28.22%450.82M-161.09%-115.71M211.65%628.06M84.96%189.41M
Cash flow from investment activities
Interest received - investment -52.37%9.66M-79.30%8.72M-69.47%20.29M--42.12M--66.46M--------------------
Dividend received - investment ------------462.50%1.13M20.22%2.06M263.64%200K5.08%1.72M--55K--1.63M----
Restricted cash (increase) decrease -----285.79%-10.94M-------2.84M------------------------
Loan receivable (increase) decrease -------3.44M200.00%7M-------7M--------------------
Decrease in deposits (increase) -779.23%-140.36M-6,846.77%-79.61M-117.36%-15.96M98.36%-1.15M191.95%91.95M---70M-100.00%-100M-------50M----
Sale of fixed assets -96.50%183K-96.28%144K599.07%5.24M--3.87M1,368.63%749K-----98.70%51K-92.78%89K862.41%3.92M1,074.29%1.23M
Purchase of fixed assets 61.50%-16.97M16.76%-5.37M65.95%-44.09M90.56%-6.46M-118.36%-129.47M-197.84%-68.35M39.94%-59.29M33.91%-22.95M35.03%-98.72M39.52%-34.72M
Purchase of intangible assets 42.09%-553K----93.97%-955K90.92%-694K17.51%-15.83M4.34%-7.65M-148.45%-19.19M-743.25%-7.99M-362.85%-7.73M23.49%-948K
Sale of subsidiaries -344.24%-1.36M---1.57M100.28%556K-----493,535.00%-197.45M4,282.69%20.51M-112.62%-40K-53.20%468K-97.12%317K-90.92%1M
Acquisition of subsidiaries ---373K---100K---------------1M79.82%-12M-------59.48M---34.05M
Recovery of cash from investments -97.47%12.35M-97.84%9.57M-55.40%488.14M2,214.50%443.2M872.08%1.09B-79.37%19.15M324.79%112.58M425.82%92.81M-35.21%26.5M529.04%17.65M
Cash on investment 31.43%-8.13M----98.78%-11.85M----38.54%-973.69M-2.47%-972.69M32.72%-1.58B-20.25%-949.22M-15.48%-2.35B22.58%-789.4M
Other items in the investment business -51.38%1.03M------2.11M---------39.72%572.06M-5.34%1.71B30.71%948.95M-13.34%1.8B-24.04%726M
Net cash from investment operations -132.08%-144.52M-117.24%-82.6M763.87%450.46M194.37%479.18M-250.03%-67.85M-916.16%-507.76M106.14%45.23M154.94%62.21M-1,101.87%-736.64M-4.29%-113.24M
Net cash before financing -64.96%146.65M-99.63%1.46M445.07%418.52M228.70%390.95M-124.45%-121.28M-467.88%-303.78M556.86%496.05M-170.23%-53.49M-177.42%-108.58M1,332.32%76.17M
Cash flow from financing activities
New borrowing -----------------25.71%260M-17.17%208.33M--350M--251.5M--------
Refund ---------20.82%-333.19M-17.68%-237.72M-27,478.20%-275.78M---202M---1M------------
Issuing shares ------------------4.56M---------87.64%5.38M-84.42%43.57M--43.57M
Interest paid - financing 30.14%-8.97M-----1.57%-12.84M85.70%-4.35M76.02%-12.64M-23.93%-30.45M-9.85%-52.69M2.13%-24.57M-9,054.20%-47.97M-4,690.46%-25.1M
Dividends paid - financing ----------------35.90%-34.07M-------53.15M---56.15M--------
Absorb investment income --------4,560.00%932K2,350.00%490K-75.00%20K--20K-85.45%80K----7.21%550K629.17%525K
Issuance expenses and redemption of securities expenses ---7K------------0.19%-78.33M-187.20%-78.85M-1,578.38%-78.48M-274,450.00%-27.46M78.39%-4.68M---10K
Other items of the financing business 43.24%-50.79M36.14%-32M60.24%-89.49M38.00%-50.12M-37.78%-225.1M-13.40%-80.83M-2.34%-163.38M2.73%-71.28M-31,203.33%-159.65M-14,269.02%-73.28M
Net cash from financing operations 86.25%-59.77M89.03%-32M-20.27%-434.58M-58.72%-291.7M-26,340.16%-361.33M-337.36%-183.78M100.82%1.38M242.60%77.43M-206.77%-168.17M46.22%-54.3M
Effect of rate -31.03%-38K-----150.00%-29K----147.54%58K-351.53%-410K-102.38%-122K-73.19%163K954.62%5.14M98.69%608K
Net Cash 640.75%86.88M-130.78%-30.55M96.67%-16.07M120.36%99.26M-197.02%-482.61M-2,137.03%-487.56M279.74%497.43M9.44%23.94M-192.95%-276.75M120.41%21.87M
Begining period cash -7.62%195.08M-7.62%195.08M-69.56%211.18M-69.56%211.18M253.17%693.73M253.17%693.73M-58.03%196.43M-58.03%196.43M175.62%468.04M175.62%468.04M
Cash at the end 44.52%281.93M-47.00%164.54M-7.62%195.08M50.87%310.44M-69.56%211.18M-6.70%205.76M253.17%693.73M-55.04%220.53M-58.03%196.43M678.90%490.52M
Cash balance analysis
Cash and cash equivalent balance --0--0--0--0--0--0--0--0--0--0
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards IASIASIASIASIASIASIASIASIASIAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Deloitte & Touche Tohmatsu Certified Public Accountants--Deloitte & Touche Tohmatsu Certified Public Accountants--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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