---
title: "JSAC (600389.SH) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/600389.SH/norm.md"
symbol: "600389.SH"
name: "JSAC"
parent: "https://longbridge.com/en/quote/600389.SH.md"
datetime: "2026-05-20T15:57:57.568Z"
locales:
  - [en](https://longbridge.com/en/quote/600389.SH/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/600389.SH/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/600389.SH/norm.md)
---

# JSAC (600389.SH) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.4200 | 0.2500 | 0.2009 | 0.4306 | 0.3600 |
| ROE | 17.87% | 10.61% | 8.56% | 18.57% | 16.39% |
| Revenue | 1.94B | 1.30B | 1.16B | 1.61B | 1.75B |
| Net income | 182.66M | 107.40M | 86.73M | 182.97M | 155.51M |
| Operating income | 183.38M | 53.89M | 82.65M | 150.65M | 187.61M |
| Gross margin | 16.53% | 14.61% | 17.50% | 18.02% | 18.02% |
| Net margin | 9.39% | 8.26% | 7.50% | 11.34% | 8.91% |
| Profit quality | -567.48% | -359.62% | 49.81% | 52.14% | -129.88% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 10.05B | 9.73B | 9.44B | 8.96B | 8.58B |
| Leverage | 2.23 | 2.25 | 2.16 | 2.11 | 2.09 |
| BVPS | 9.71 | 9.29 | 9.51 | 9.31 | 8.99 |
| Turnover | 0.6456 | 0.6334 | 0.6643 | 0.7088 | 0.7357 |
| Cash & STI | 1.31B | 1.21B | 1.46B | 2.06B | 1.26B |
| Inv & Rec | 819.74M | 851.40M | 674.74M | 586.26M | 759.67M |
| LT assets | 4.49B | 4.48B | 4.31B | 3.82B | 3.36B |
| Net debt | 1.56B | 1.20B | 742.39M | 39.11M | 704.05M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -32.32M | -14.99M | 165.93M | 288.92M | -144.45M |
| Investing CF | -275.54M | -322.91M | -501.90M | -343.05M | -296.56M |
| Financing CF | 420.83M | 284.44M | 186.54M | 73.50M | 366.79M |
| Free CF | -670.69M | -206.65M | -964.67M | 1.10B | -655.53M |
| OCF coverage | -8.50% | -1.97% | 23.90% | 55.27% | -53.46% |
| Repaid & issued | 557.19M | 654.00M | 421.83M | 347.98M | 379.86M |
| CapEx | -244.34M | -355.59M | -441.45M | -248.30M | -229.12M |

## Distribution Plan

**Dividend Yield**: 2.08

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.45CNY | 2025-10-16 | 2025-10-17 | 2025-10-17 |
| Cash Dividend: 
0.1CNY | 2025-06-05 | 2025-06-06 | 2025-06-06 |
| Cash Dividend: 
0.2CNY | 2024-10-29 | 2024-10-30 | 2024-10-30 |