---
title: "ABACHEM (300261.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300261.SZ/norm.md"
symbol: "300261.SZ"
name: "ABACHEM"
parent: "https://longbridge.com/en/quote/300261.SZ.md"
datetime: "2026-05-20T18:25:09.539Z"
locales:
  - [en](https://longbridge.com/en/quote/300261.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300261.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300261.SZ/norm.md)
---

# ABACHEM (300261.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | -0.0600 | -0.1622 | 0.0018 | 0.0042 | -0.0134 |
| ROE | -12.45% | -31.41% | 0.35% | 0.82% | -2.55% |
| Revenue | 303.59M | 310.82M | 334.69M | 346.01M | 315.66M |
| Net income | -57.58M | -152.59M | 1.75M | 4.09M | -12.76M |
| Operating income | -45.29M | -24.47M | 4.82M | -17.30M | -12.78M |
| Gross margin | 5.49% | 11.14% | 25.77% | 15.63% | 20.81% |
| Net margin | -18.97% | -49.09% | 0.52% | 1.18% | -4.04% |
| Profit quality | -38.03% | - | 25.28% | -76.85% | - |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 4.06B | 3.87B | 4.15B | 4.09B | 3.95B |
| Leverage | 2.11 | 1.95 | 1.94 | 1.91 | 1.86 |
| BVPS | 1.90 | 2.00 | 2.08 | 2.09 | 2.07 |
| Turnover | 0.3236 | 0.3314 | 0.3044 | 0.3084 | 0.3190 |
| Cash & STI | 516.23M | 227.20M | 423.61M | 352.99M | 257.15M |
| Inv & Rec | 411.05M | 462.29M | 459.15M | 436.49M | 435.69M |
| LT assets | 1.41B | 1.43B | 1.40B | 1.39B | 1.37B |
| Net debt | 955.08M | 1.00B | 954.38M | 948.18M | 928.12M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 119.07M | -4.13M | 19.05M | 22.51M | -36.52M |
| Investing CF | -65.94M | -44.38M | -22.59M | -25.81M | -33.64M |
| Financing CF | 230.31M | -162.29M | 80.84M | 95.78M | -13.88M |
| Free CF | 48.99M | 157.15M | -104.17M | 45.99M | -96.87M |
| OCF coverage | 43.46% | -0.83% | 6.35% | 11.62% | -13.97% |
| Repaid & issued | 450.81M | 292.58M | 359.20M | 257.87M | 219.14M |
| CapEx | -54.67M | -51.74M | -23.15M | -25.54M | -28.88M |

## Distribution Plan

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.05CNY | 2024-10-15 | 2024-10-16 | 2024-10-16 |
| Cash Dividend: 
0.049552CNY | 2023-06-09 | 2023-06-12 | 2023-06-12 |
| Cash Dividend: 
0.049552CNY | 2021-05-31 | 2021-06-01 | 2021-06-01 |