---
title: "Fine Made (300671.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300671.SZ/norm.md"
symbol: "300671.SZ"
name: "Fine Made"
parent: "https://longbridge.com/en/quote/300671.SZ.md"
datetime: "2026-05-19T20:26:08.227Z"
locales:
  - [en](https://longbridge.com/en/quote/300671.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300671.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300671.SZ/norm.md)
---

# Fine Made (300671.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.0900 | -0.5841 | -0.1109 | -0.0450 | -0.1200 |
| ROE | 5.21% | -31.52% | -5.97% | -2.67% | -6.17% |
| Revenue | 268.99M | 260.85M | 208.77M | 214.05M | 168.75M |
| Net income | 20.52M | -123.80M | -23.70M | -10.71M | -25.05M |
| Operating income | 22.63M | -128.38M | 1.80M | -22.50M | -13.89M |
| Gross margin | 20.57% | -8.91% | 10.68% | 9.33% | 6.58% |
| Net margin | 7.63% | -47.46% | -11.35% | -5.01% | -14.85% |
| Profit quality | -43.48% | -101.23% | -4.87% | - | - |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 2.75B | 2.67B | 2.47B | 2.51B | 2.64B |
| Leverage | 1.74 | 1.72 | 1.57 | 1.58 | 1.65 |
| BVPS | 7.17 | 7.08 | 7.24 | 7.35 | 7.40 |
| Turnover | 0.3535 | 0.3210 | 0.3064 | 0.2936 | 0.2604 |
| Cash & STI | 530.86M | 583.67M | 269.46M | 426.75M | 522.16M |
| Inv & Rec | 385.24M | 348.68M | 420.11M | 403.21M | 393.81M |
| LT assets | 1.03B | 1.00B | 1.01B | 955.26M | 930.09M |
| Net debt | 68.73M | 9.29M | 252.99M | 164.64M | 197.78M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -52.03M | 126.82M | -37.00M | -51.61M | -14.47M |
| Investing CF | -36.56M | -144.87M | -46.90M | 215.52M | -19.46M |
| Financing CF | 61.39M | 70.02M | -71.01M | -35.05M | 68.37M |
| Free CF | -88.66M | 277.99M | -101.00M | 108.06M | -110.32M |
| OCF coverage | -28.30% | 158.38% | -17.29% | -24.17% | -7.12% |
| Repaid & issued | 238.00M | 155.62M | 137.00M | 69.60M | 277.83M |
| CapEx | -10.63M | 4.82M | -5.60M | -6.63M | -10.97M |

## Distribution Plan

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.298567CNY | 2022-05-30 | 2022-05-31 | 2022-05-31 |
| Cash Dividend: 
0.2CNY. 
Share conversation: 0.3 for 1 | 2021-05-26 | 2021-05-27 | 2021-05-27 |