---
title: "BSM (300796.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300796.SZ/norm.md"
symbol: "300796.SZ"
name: "BSM"
parent: "https://longbridge.com/en/quote/300796.SZ.md"
datetime: "2026-05-20T18:43:36.386Z"
locales:
  - [en](https://longbridge.com/en/quote/300796.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300796.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300796.SZ/norm.md)
---

# BSM (300796.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.0100 | -0.0431 | -0.0103 | 0.0270 | 0.0700 |
| ROE | 0.69% | -1.65% | -0.82% | 2.02% | 6.04% |
| Revenue | 353.13M | 413.12M | 334.18M | 353.60M | 422.53M |
| Net income | 2.96M | -7.10M | -3.54M | 8.72M | 25.98M |
| Operating income | 10.25M | -10.38M | 9.61M | -1.63M | 32.79M |
| Gross margin | 17.02% | 10.16% | 15.41% | 16.35% | 19.96% |
| Net margin | 0.84% | -1.72% | -1.06% | 2.47% | 6.15% |
| Profit quality | -15.63% | - | 9.81% | - | -359.72% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 3.26B | 3.30B | 3.25B | 3.26B | 3.19B |
| Leverage | 1.85 | 1.87 | 1.83 | 1.83 | 1.79 |
| BVPS | 4.83 | 4.82 | 4.84 | 4.85 | 4.85 |
| Turnover | 0.4507 | 0.4715 | 0.4612 | 0.4620 | 0.4538 |
| Cash & STI | 517.18M | 572.73M | 703.84M | 639.03M | 612.77M |
| Inv & Rec | 216.28M | 274.75M | 250.50M | 224.47M | 166.11M |
| LT assets | 1.12B | 1.10B | 1.12B | 1.08B | 1.09B |
| Net debt | 327.46M | 299.63M | 108.04M | 219.80M | 99.44M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -65.56M | -18.29M | 97.89M | -13.21M | -9.11M |
| Investing CF | -31.50M | -26.98M | -92.22M | -23.51M | -27.07M |
| Financing CF | 83.28M | -79.15M | 24.49M | 53.16M | 23.16M |
| Free CF | -22.22M | -19.59M | 770443.00 | -58.37M | 26.95M |
| OCF coverage | -45.48% | -7.95% | 69.21% | -9.57% | -9.93% |
| Repaid & issued | 168.80M | 124.24M | 73.72M | 183.16M | 90.60M |
| CapEx | -31.57M | -45.19M | -92.20M | -5.33M | -27.17M |

## Distribution Plan

**Dividend Yield**: 2.46

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.04CNY | 2024-05-29 | 2024-05-30 | 2024-05-30 |
| Cash Dividend: 
0.12CNY. 
Share conversation: 0.8 for 1 | 2023-04-07 | 2023-04-10 | 2023-04-10 |
| Cash Dividend: 
0.06CNY. 
Share conversation: 0.4 for 1 | 2022-06-01 | 2022-06-02 | 2022-06-02 |