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03978 BESTSTUDY EDU

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  • 3.200
  • +0.050+1.59%
Market Closed Nov 15 16:08 CST
2.71BMarket Cap19.88P/E (TTM)

BESTSTUDY EDU Key Stats

Earnings

Revenue Breakdown

Financial Indicators

Income Statement

Balance Sheet

Cash Flow

All
YOY yoy
Hide blank lines yoy
(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
(FY)Dec 31, 2020
(Q6)Jun 30, 2020
(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax
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
-8.81%143.01M
-38.87%55.46M
44.22%156.83M
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
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
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
Impairment and provisions:
----
131.15%5.98M
----
-110.99%-19.19M
----
--174.57M
----
----
----
----
-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
----
-91.41%12.4M
----
256.04%144.44M
----
-150.72%-92.57M
-179.72%-65.6M
-6.97%-36.92M
-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
Asset sale loss (gain):
----
-1,503.11%-18.49M
----
-99.02%1.32M
----
1,997.92%134.12M
----
1,429.11%6.39M
109.66%90K
94.68%-481K
-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
-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
-Loss (gain) from selling other assets
----
----
----
----
----
--46K
----
----
----
--63K
Depreciation and amortization:
----
-19.55%81.83M
----
-66.65%101.72M
----
6.78%304.99M
----
5.34%285.61M
8.26%141.19M
518.55%271.12M
-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
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
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
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
-19.24%374.46M
-31.05%151.01M
300.76%463.65M
Change of operating capital
Accounts receivable (increase)decrease
375.41%1.33M
---42K
---484K
----
----
---130K
----
----
----
----
Accounts payable increase (decrease)
-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
716.88%75.6M
121.97%8.82M
-89.76%9.26M
prepayments (increase)decrease
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
97.36%-1.22M
7.24%-15.54M
-8.47%-46.3M
Special items for working capital changes
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
-89.47%22.55M
-796.38%-243.57M
199.93%214.2M
Cash  from business operations
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
-26.44%471.39M
-150.37%-99.28M
172.92%640.81M
Other taxs
---19.42M
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
Interest received - operating
----
----
----
----
----
----
114.05%3.98M
-15.74%4.31M
-37.43%1.86M
277.90%5.11M
Net cash from operations
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
-28.22%450.82M
-161.09%-115.71M
211.65%628.06M
Cash flow from investment activities
Interest received - investment
-34.16%5.74M
-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
59.41%-4.44M
----
-285.79%-10.94M
----
---2.84M
----
----
----
----
----
Loan receivable (increase) decrease
105.81%200K
----
---3.44M
200.00%7M
----
---7M
----
----
----
----
Decrease in deposits (increase)
58.38%-33.13M
-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
-66.67%48K
-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
Purchase of fixed assets
-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
39.94%-59.29M
33.91%-22.95M
35.03%-98.72M
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
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
Acquisition of subsidiaries
----
---373K
----
----
----
----
---1M
79.82%-12M
----
---59.48M
Recovery of cash from investments
-94.61%516K
-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
Cash on investment
-3,088.00%-3.19M
31.43%-8.13M
---100K
98.78%-11.85M
----
38.54%-973.69M
-2.47%-972.69M
32.72%-1.58B
-20.25%-949.22M
-15.48%-2.35B
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
Adjustment items of investment business
--1K
----
----
----
----
----
----
----
----
----
Net cash from investment operations
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
106.14%45.23M
154.94%62.21M
-1,101.87%-736.64M
Net cash before financing
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
556.86%496.05M
-170.23%-53.49M
-177.42%-108.58M
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
Interest paid - financing
-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
-9.85%-52.69M
2.13%-24.57M
-9,054.20%-47.97M
Dividends paid - financing
---24.38M
----
----
----
----
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
Issuance expenses and redemption of securities expenses
---2.21M
---7K
----
----
----
0.19%-78.33M
-187.20%-78.85M
-1,578.38%-78.48M
-274,450.00%-27.46M
78.39%-4.68M
Other items of the financing business
----
-141.57%-1.08M
----
---445K
----
----
--24.57M
----
----
----
Net cash from financing operations
-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
100.82%1.38M
242.60%77.43M
-206.77%-168.17M
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
Net Cash
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
279.74%497.43M
9.44%23.94M
-192.95%-276.75M
Begining period cash
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
-58.03%196.43M
-58.03%196.43M
175.62%468.04M
Cash at the end
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
253.17%693.73M
-55.04%220.53M
-58.03%196.43M
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 Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
(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(FY)Dec 31, 2020(Q6)Jun 30, 2020(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax 78.92%113.11M154.85%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
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
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%-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
Impairment and provisions: ----131.15%5.98M-----110.99%-19.19M------174.57M----------------
-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-----91.41%12.4M----256.04%144.44M-----150.72%-92.57M-179.72%-65.6M-6.97%-36.92M
-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
Asset sale loss (gain): -----1,503.11%-18.49M-----99.02%1.32M----1,997.92%134.12M----1,429.11%6.39M109.66%90K94.68%-481K
-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%-498K
-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
-Loss (gain) from selling other assets ----------------------46K--------------63K
Depreciation and amortization: -----19.55%81.83M-----66.65%101.72M----6.78%304.99M----5.34%285.61M8.26%141.19M518.55%271.12M
-Amortization of intangible assets -----36.33%3.98M-----24.81%6.25M----79.53%8.31M----107.02%4.63M52.51%1.73M2.57%2.24M
Financial expense -----27.49%8.97M-----78.60%12.37M----8.97%57.8M----10.57%53.04M-2.13%24.57M9,054.20%47.97M
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 78.92%113.11M92.39%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%463.65M
Change of operating capital
Accounts receivable (increase)decrease 375.41%1.33M---42K---484K-----------130K----------------
Accounts payable increase (decrease) -82.44%4.77M151.63%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
prepayments (increase)decrease 0.26%-17.88M-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%-46.3M
Special items for working capital changes 1,935.68%246.64M251.32%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%214.2M
Cash  from business operations 313.96%347.97M1,991.06%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%640.81M
Other taxs ---19.42M100.02%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%-17.86M
Interest received - operating ------------------------114.05%3.98M-15.74%4.31M-37.43%1.86M277.90%5.11M
Net cash from operations 290.85%328.55M1,011.39%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%628.06M
Cash flow from investment activities
Interest received - investment -34.16%5.74M-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 59.41%-4.44M-----285.79%-10.94M-------2.84M--------------------
Loan receivable (increase) decrease 105.81%200K-------3.44M200.00%7M-------7M----------------
Decrease in deposits (increase) 58.38%-33.13M-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 -66.67%48K-96.50%183K-96.28%144K599.07%5.24M--3.87M1,368.63%749K-----98.70%51K-92.78%89K862.41%3.92M
Purchase of fixed assets -204.88%-16.38M61.50%-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%-98.72M
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%-7.73M
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
Acquisition of subsidiaries -------373K-------------------1M79.82%-12M-------59.48M
Recovery of cash from investments -94.61%516K-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%26.5M
Cash on investment -3,088.00%-3.19M31.43%-8.13M---100K98.78%-11.85M----38.54%-973.69M-2.47%-972.69M32.72%-1.58B-20.25%-949.22M-15.48%-2.35B
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
Adjustment items of investment business --1K------------------------------------
Net cash from investment operations 38.70%-50.64M-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
Net cash before financing 18,987.09%277.91M-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%-108.58M
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
Interest paid - financing -13.64%-5.19M30.14%-8.97M-4.89%-4.57M-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
Dividends paid - financing ---24.38M----------------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%550K
Issuance expenses and redemption of securities expenses ---2.21M---7K------------0.19%-78.33M-187.20%-78.85M-1,578.38%-78.48M-274,450.00%-27.46M78.39%-4.68M
Other items of the financing business -----141.57%-1.08M-------445K----------24.57M------------
Net cash from financing operations -100.30%-64.1M86.25%-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%-168.17M
Effect of rate -----31.03%-38K-----150.00%-29K----147.54%58K-351.53%-410K-102.38%-122K-73.19%163K954.62%5.14M
Net Cash 799.93%213.81M640.75%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%-276.75M
Begining period cash 44.52%281.93M-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%468.04M
Cash at the end 201.29%495.74M44.52%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%196.43M
Cash balance analysis
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards IASIASIASIASIASIASIASIASIASIAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang 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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