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CAASChina Automotive Systems, Inc.
$4.44$134M
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HomeStocksCAASCash Flow

China Automotive Systems, Inc. (CAAS) Cash Flow Statement

26Y historyFree accessUpdated daily

Cash flow generation remains highly erratic, evidenced by an OCF/NI ratio that swung from -0.75 in 2024Q4 to 4.06 in 2025Q2, reflecting significant volatility in working capital management.

CAAS Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09Dec'08Dec'07Dec'06Dec'05Dec'04Dec'03Dec'02Dec'01Dec'00
Cash from Operations49.73M111.63M9.78M19.91M48.02M28.27M57.43M30.29M12.53M50.15M11.82M39.27M45.7M12.88M16.21M34.06M38.55M34.96M16.37M11.32M7.97M13.39M21.31M4.26M-8.81M2.19K-2.97K
Operating CF Margin %-14.58%1.5%3.45%9.07%5.68%13.75%7.02%2.52%10.05%2.56%8.85%9.79%3.1%4.82%9.79%11.14%13.68%10.03%8.48%8.32%21.07%36.63%7.69%-16.19%-
Operating CF Growth %2315.21%1041.9%-50.89%-58.55%69.87%-50.77%89.56%141.85%-75.02%324.13%-69.89%-14.06%254.9%-20.56%-52.41%-11.64%10.29%113.49%44.59%42.1%-40.5%-37.16%400.81%148.29%-403440.96%173.52%-
Net Income29.32M51.91M37.9M37.66M22.34M10.73M-10.27M8.38M79K-18.64M22.98M27.9M39.59M33.06M25.49M47.9M62.92M31.29M12.44M8.86M4.81M3.32M6.89M3.87M-9.92M2.19K-2.97K
Depreciation & Amortization18.62M14.26M20.22M18.71M25.17M27.11M22.06M17.84M16.82M15.36M13.93M15.27M15.52M14.59M13.91M13.5M9.5M8.68M9.92M7.35M6.48M4.91M2.01M1.37M000
Stock-Based Compensation0000088K0023K100K137K105K193K194K76K100.58K595.4K446.68K345.43K153.68K055.13K00000
Deferred Taxes-6.04M-1.44M-6.04M-1.32M1.24M4.02M2.21M16K-2.5M4.14M-1.63M-655K-1.68M-1.47M-1.56M-914.89K620.88K-1.17M-974.38K-1.32M0-55.13K00000
Other Non-Cash Items4.49M-1.08M1.57M7.79M4.75M-4.46M287K-2.48M5.57M1.2M1.91M2.1M-3.73M-2.16M-3.59M-22.69M-21.41M783.69K5.53M8.86M6.68M3.41M2.71M8.52M000
Working Capital Changes-3.32M47.99M-43.88M-42.94M-5.49M-9.22M40.87M6.54M-7.46M48M-25.5M-5.45M-4.2M-31.34M-18.12M-3.84M-13.67M-5.08M-10.89M-12.58M-9.99M1.77M9.71M-9.5M1.1M00
Change in Receivables38.09M-10.13M-77.55M-51.26M-36.94M18.4M13.64M24.12M33.23M23.23M-44.07M4.62M-6.38M-43.31M-19.15M-6.41M00-14.13M00000000
Change in Inventory-9.55M-9.16M-1.79M-1.65M-5.37M-25.68M-109K3.99M-17.85M-12.16M-15.44M-7.63M-10.16M-8.72M229K-12.46M-8.68M-817.83K-4.96M-3.45M-2.53M-100.14K-2.88M-1.03M000
Change in Payables-1.4M50.07M40.39M22.02M27.27M-2.8M27.25M-22.14M-22.49M2.53M35.45M-2.58M11.94M26.6M7.75M15.01M36.82M8.32M8.32M7.12M0000000
Cash from Investing-60M-31.49M-77.93M-28.64M-32.74M2.96M-23.76M-27.32M2.45M-47.31M-52.23M-32.27M-21.79M-43.06M-6.29M-14.04M-32.6M-17.34M-22.36M-13.16M-1.22M-12.01M-18.23M-9.2M000
Capital Expenditures-52.12M-37.19M-44.46M-18.23M-20.48M-9.9M-16.57M-35.9M-25.95M-27.3M-39.75M-42.68M-19.41M-14.87M-19.08M-15.18M-28.19M-17.82M-12.37M-14.27M-7.55M-11.09M-17.81M-8.84M000
CapEx % of Revenue7.49%4.86%6.83%3.16%3.87%1.99%3.97%8.32%5.23%5.47%8.6%9.62%4.16%3.58%5.68%4.36%8.15%6.97%7.58%10.68%7.89%17.44%30.61%15.98%---
Acquisitions17.37M-1.12M36.01M-7.73M-12.8M-13.76M-5.36M-8.58M-5.96M-7.63M-8.6M-249K-2.98M6.19M7.47M000-10M0000-328.23K000
Investments---------------------------
Other Investing-171.39K-2.98M-15.5M-655K1.66M133K1.51M4.96M23.11M-16.02M3.67M-442K7M788K5.32M574.77K-1.31M487.28K14.87K1.11M6.33M-925.37K207.51K-1.22M000
Cash from Financing357K11.45M17.36M6.8M-1.58M-3.12M-19.83M-10.74M10.12M28.46M4.42M-1.77M-9.12M-5.81M4.63M871.94K-1.39M-11.29M21.98M-7.43M7.47M-169.76K-2.7M10.05M006.3K
Debt Issued (Net)24.62M13.84M24.36M3.34M851K-2.04M-17.4M-12.64M-4.76M29.08M7.34M-402K4.42M-4.34M8.42M3.18M1.42M-7.53M27.43M-2.18M01.2M3.98M5.77M000
Equity Issued (Net)-68.07K0-68K0-2.43M0-2.99M-1.31M-300K0-1.91M000-1M517.93K0001.15M10.37M00159K006
Dividends Paid-24.21M-2.19M-22.43M000-88K000-544K-252K-4.29M-66K00-3.61M-4.18M-6.2M-6.31M0-1.2M-4.47M-2.65M000
Share Repurchases-68.07K0-68K0-2.43M0-2.99M-1.31M-300K0-1.91M000-1M000000000000
Other Financing11.13K-199K15.5M3.46M0-1.07M641K3.21M15.18M-623K-464K-1.12M-9.25M-1.4M-2.79M-2.82M799.39K420.24K748.14K-6.39M-2.9M-1.37M-2.21M6.77M52K06.29K
Net Change in Cash-9.42M92.46M-53.37M-3.76M-548K31.44M21.66M-9.57M19.88M33.47M-38.58M1.17M14.53M-33.67M14.69M23.54M5.94M6.37M17.63M-7.93M15.04M1.21M381.74K5.11M-8.8M2.19K3.33K
Free Cash Flow-2.94M71.3M-34.68M-1.77M27.54M18.37M40.86M-5.61M-13.43M22.86M-27.92M-3.41M26.28M-2M-2.87M18.88M10.36M17.13M4M-2.95M415.31K2.31M3.5M-4.59M-8.81M2.19K-2.97K
FCF Margin %-0.42%9.31%-5.33%-0.31%5.2%3.69%9.78%-1.3%-2.71%4.58%-6.04%-0.77%5.63%-0.48%-0.85%5.43%3%6.7%2.45%-2.21%0.43%3.63%6.02%-8.29%-16.19%-
FCF Growth %-161.42%305.56%-1855.13%-106.44%49.92%-55.04%828.73%58.24%-158.75%181.86%-719.28%-112.97%1417.44%30.49%-115.2%82.22%-39.52%328.01%235.89%-809.29%-81.99%-34.17%176.34%47.95%-403440.96%173.52%-
FCF per Share-0.102.36-1.15-0.060.900.601.31-0.18-0.420.72-0.87-0.110.90-0.07-0.100.600.330.630.13-0.120.020.100.16-0.21-0.420.00-0.00
FCF Conversion (FCF/Net Income)-0.10x2.61x0.33x0.53x2.27x2.56x-11.53x3.04x5.27x-2.59x0.53x1.43x1.36x0.48x0.78x0.84x0.75x1.49x1.32x1.28x1.66x4.04x3.10x1.10x0.89x1.00x1.00x
Interest Paid01.7M1.79M1.15M1.49M1.84M2.75M3.39M3.85M654K720K1.56M1.21M1.29M10.87M1.97M00000000000
Taxes Paid020.45M18.51M7.96M4.04M3.4M3.23M4.61M3.72M4.64M1.84M8.07M5.88M6.04M5.77M8.27M00000000000

Key Metrics

Growth RegimeExpanding
ProfitabilityModerate
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Cyclical Working Capital Volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2025Q2)

Earnings Quality and Cash Conversion

As reported in financial statements, CAAS exhibits significant volatility in cash conversion, with the OCF/NI ratio swinging from a low of -0.75 in 2024Q4 to a high of 4.06 in 2025Q2, indicating that reported net income is frequently decoupled from actual cash generation capabilities.

The wide variance in the relationship between net income and operating cash flow suggests that accounting earnings are heavily influenced by non-cash accruals and timing differences in OEM payments. Investors should monitor whether this inconsistency reflects structural difficulties in collecting receivables or simply the lumpy nature of automotive supply chain settlements.

Free Cash Flow Margin Instability

Based on CAAS's reported figures, free cash flow margins have remained highly erratic, oscillating between a negative 17.3% in 2024Q4 and a positive 12.9% in 2025Q2, which highlights the company's struggle to maintain consistent cash generation despite its ongoing revenue expansion efforts.

The inability to sustain positive free cash flow suggests that the company's capital-intensive transition toward electronic power steering systems requires significant, unpredictable cash outflows. This trajectory implies that shareholders may face continued periods of cash burn as the firm balances growth investments against cyclical demand fluctuations.

Working Capital Efficiency and Liquidity

According to recent SEC filings, working capital changes have been a primary driver of cash flow volatility, with a notable $16.6 million inflow in 2025Q2 contrasting sharply with the $18.1 million outflow observed in 2024Q4, reflecting the cyclical nature of inventory and receivables management.

The significant swings in working capital suggest that CAAS is highly susceptible to the payment cycles of its large OEM customers. This dynamic appears to force the company to absorb the impact of production delays or inventory build-ups, which complicates the predictability of its quarterly cash position.

Capital Intensity and Asset Replacement

As indicated by the provided data, CAAS has maintained a capital expenditure to revenue ratio that peaked at 13.5% in 2024Q4, suggesting that the firm is currently in a phase of elevated investment to support its technological pivot toward advanced steering systems.

The elevated capex levels relative to historical norms imply that the company is prioritizing long-term competitiveness over short-term cash preservation. Analysts should investigate whether these investments are effectively replacing aging machinery or if they represent a permanent increase in the capital intensity required to remain relevant.

CAAS — Frequently Asked Questions

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

How much cash does China Automotive Systems, Inc. (CAAS) generate from operations?

China Automotive Systems, Inc. (CAAS) generated $111.6M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is China Automotive Systems, Inc.'s free cash flow?

China Automotive Systems, Inc. (CAAS) generated $71.3M in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is China Automotive Systems, Inc.'s capital expenditure (CapEx)?

China Automotive Systems, Inc. (CAAS) spent $37.2M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does China Automotive Systems, Inc. distribute cash to shareholders?

In 2025, China Automotive Systems, Inc. (CAAS) returned $2.2M to shareholders via cash dividends. This shows the company's commitment to returning capital to its equity investors.