---
title: "GEM (002340.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/002340.SZ/norm.md"
symbol: "002340.SZ"
name: "GEM"
parent: "https://longbridge.com/en/quote/002340.SZ.md"
datetime: "2026-05-20T08:50:24.713Z"
locales:
  - [en](https://longbridge.com/en/quote/002340.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/002340.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/002340.SZ/norm.md)
---

# GEM (002340.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.1000 | 0.0894 | 0.0604 | 0.0590 | 0.1000 |
| ROE | 9.67% | 8.98% | 6.08% | 5.69% | 10.29% |
| Revenue | 9.98B | 9.63B | 9.94B | 8.06B | 9.50B |
| Net income | 522.45M | 471.58M | 309.64M | 287.82M | 511.28M |
| Operating income | 1.15B | 1.10B | 770.36M | 328.66M | 751.99M |
| Gross margin | 17.47% | 19.11% | 13.44% | 11.24% | 13.08% |
| Net margin | 5.23% | 4.90% | 3.12% | 3.57% | 5.38% |
| Profit quality | 455.31% | 71.74% | 95.83% | 40.40% | 118.62% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 74.01B | 74.13B | 72.26B | 73.71B | 72.32B |
| Leverage | 2.89 | 2.92 | 2.85 | 2.94 | 2.87 |
| BVPS | 4.18 | 4.20 | 4.05 | 3.95 | 3.98 |
| Turnover | 0.5140 | 0.5268 | 0.5334 | 0.5027 | 0.5331 |
| Cash & STI | 5.48B | 6.48B | 5.08B | 5.67B | 5.23B |
| Inv & Rec | 10.65B | 10.04B | 9.97B | 9.43B | 8.90B |
| LT assets | 35.25B | 35.31B | 33.81B | 36.27B | 34.05B |
| Net debt | 27.72B | 26.34B | 27.16B | 27.48B | 23.77B |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 252.17M | 1.53B | 803.89M | 813.60M | 633.95M |
| Investing CF | -1.06B | 98.83M | -2.19B | -1.30B | -4.21B |
| Financing CF | -243.48M | -181.95M | 648.38M | 772.88M | 4.04B |
| Free CF | -2.70B | 4.51B | -5.00B | -5.39B | -2.44B |
| OCF coverage | 5.20% | 46.03% | 10.85% | 13.64% | 8.13% |
| Repaid & issued | 4.29B | 5.84B | 2.85B | 5.74B | 6.53B |
| CapEx | -1.11B | 281.83M | -2.83B | -2.56B | -4.06B |

## Distribution Plan

**Dividend Yield**: 0.79

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.065673CNY | 2025-07-03 | 2025-07-04 | 2025-07-04 |
| Cash Dividend: 
0.0797CNY | 2024-07-03 | 2024-07-04 | 2024-07-04 |
| Cash Dividend: 
0.049938CNY | 2023-07-13 | 2023-07-14 | 2023-07-14 |