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BNRBurning Rock Biotech Limited
$8.27$9M
Overview & Verdict
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HomeStocksBNRCash Flow

Burning Rock Biotech Limited (BNR) Cash Flow Statement

9Y historyFree accessUpdated daily

Free cash flow reached a positive $17.8M in 2025Q4, although this improvement is tempered by a $59.4M working capital outflow during the same period.

BNR Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17
Cash from Operations-28.44M-92.26M-255.78M-456.81M-477.89M-73.54M-228.04M-148.78M-133.7M
Operating CF Margin %-5.27%-17.89%-47.59%-81.1%-94.1%-17.11%-59.75%-71.23%-120.27%
Operating CF Growth %69.17%63.93%44.01%4.41%-549.8%67.75%-53.27%-11.28%-
Net Income-55.35M-346.63M-653.69M-971.23M-796.7M-407.24M-169.16M-177.5M-131.28M
Depreciation & Amortization21.76M52.2M133.4M124.1M47.77M33.31M31.36M24.68M21.31M
Stock-Based Compensation13.88M155.62M260.72M326.78M282.43M173.22M22.79M5.09M4.05M
Deferred Taxes000015.39M015.62M1.37M1.16M
Other Non-Cash Items50.65M83.08M55.94M74.7M35.61M15.07M1.81M3.74M5.84M
Working Capital Changes-59.39M-36.53M-52.16M-11.16M-62.4M112.1M-130.46M-6.16M-34.79M
Change in Receivables-33.23M-26.8M-12.39M-42.16M-18.93M-13.04M-65.95M4.16M-31.16M
Change in Inventory2.5M2.51M57.28M-21.65M-67M-9.44M-8.12M-32.25M-489K
Change in Payables7.18M18.89M-31.12M16.63M-5.1M25.84M-3.32M2.2M9.57M
Cash from Investing-4.39M-4.41M-9.3M-7.46M81.7M-109.31M-346.66M106.09M-191.08M
Capital Expenditures-5.25M-5.42M-8.1M-62.03M-213.45M-79.54M-45.73M-24.71M-23.01M
CapEx % of Revenue0.97%1.05%1.51%11.01%42.03%18.5%11.98%11.83%20.7%
Acquisitions00002.53M3.97M401K0-2.37M
Investments---------
Other Investing858K1.01M-1.2M-11.03M-1.96M-3.32M-303K122K-557K
Cash from Financing1.9M-72K-48.83M-86.24M-52.9M2.17B571.74M83.39M354.17M
Debt Issued (Net)1.9M00-2.37M-44.81M-20.59M-81.6M82.89M11.45M
Equity Issued (Net)0-72K-6.98M-71.83M-4.27M2.12B653.33M500K342.72M
Dividends Paid000000000
Share Repurchases0-72K-6.98M-71.83M-4.27M0-3.64M-1.5M-9.06M
Other Financing00-41.85M-12.03M-3.82M67.96M000
Net Change in Cash-41.07M-93.05M-310.05M-513.84M-486.09M1.83B2.91M40.55M17.98M
Free Cash Flow-33.69M-98.24M-265.17M-518.84M-691.33M-153.08M-273.77M-173.5M-156.72M
FCF Margin %-6.24%-19.04%-49.34%-92.12%-136.13%-35.61%-71.73%-83.06%-140.97%
FCF Growth %65.7%62.95%48.89%24.95%-351.61%44.08%-57.8%-10.71%-
FCF per Share-31.24-9.54-25.90-49.93-66.34-22.30-116.58-77.53-86.64
FCF Conversion (FCF/Net Income)0.51x0.27x0.39x0.47x0.60x0.18x1.35x0.84x1.02x
Interest Paid30K00877K1.52M0000
Taxes Paid00098K1.1M0000

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetAdequate
Cash FlowImproving
Top Statement Risk

Regulatory pricing and VBP

Earnings Quality and Cash Disconnect

As reported in financial statements, Burning Rock's operating cash flow has shown significant volatility relative to net income, with the OCF/NI ratio fluctuating wildly from 0.10 in 2023Q4 to -1.50 in 2025Q4, highlighting a persistent disconnect between accounting losses and actual cash generation.

The wide variance between net income and operating cash flow suggests that non-cash charges and working capital swings are the primary drivers of the company's cash profile. Investors should interpret the recent positive operating cash flow with caution, as it appears heavily influenced by timing differences rather than sustained operational profitability.

FCF Inflection Amidst Operational Pivot

Based on recent quarterly filings, Burning Rock has demonstrated a notable shift in free cash flow trajectory, moving from a $47.4M burn in 2023Q3 to a positive $17.8M in 2025Q4, signaling a potential, albeit fragile, inflection point in the company's capital self-sufficiency.

This improvement in free cash flow appears to be driven by a combination of reduced operating expenses and a more disciplined approach to capital allocation. However, the sustainability of this trend remains uncertain given the company's historical reliance on non-cash adjustments and the competitive pressures inherent in the Chinese diagnostic market.

Working Capital Volatility and Collections

According to recent SEC filings, Burning Rock experienced a substantial $59.4M working capital outflow in 2025Q4, which underscores the inherent difficulty in managing cash cycles within the Chinese public hospital system where payment delays are common and inventory management is increasingly complex.

The significant negative working capital change suggests that the company may be struggling to convert its revenue into cash as efficiently as its gross margins might imply. This warrants further investigation into the company's accounts receivable aging and the potential for channel stuffing as it expands its in-hospital footprint.

Obscured Cash Realities and SBC

Analysis of historical data reveals that stock-based compensation has historically masked the true extent of cash burn, with SBC expenses reaching as high as $73.4M in 2023Q3 before moderating to $7.0M in 2025Q4, significantly impacting the perceived quality of the company's cash flow improvements.

By backing out these non-cash compensation expenses, it becomes clear that the underlying cash burn was far more severe than the headline net income figures suggested in earlier periods. The recent moderation in SBC may indicate a shift in management's compensation strategy, but it also removes a significant non-cash buffer that previously supported the company's reported financial position.

BNR — Frequently Asked Questions

Quick answers to the most common questions about buying BNR stock.

How much cash does Burning Rock Biotech Limited (BNR) generate from operations?

Burning Rock Biotech Limited (BNR) generated $-28.4M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Burning Rock Biotech Limited's free cash flow?

Burning Rock Biotech Limited (BNR) reported negative free cash flow of $33.7M in 2025, indicating capital requirements exceeded cash from operations.

What is Burning Rock Biotech Limited's capital expenditure (CapEx)?

Burning Rock Biotech Limited (BNR) spent $5.2M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.