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GDSGDS Holdings Limited
$29.25$5.7B
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HomeStocksGDSCash Flow

GDS Holdings Limited (GDS) Cash Flow Statement

12Y historyFree accessUpdated daily

Cash generation remains strained, as evidenced by a negative $320.4 million free cash flow in 2026Q1 and a low OCF/NI conversion ratio of 0.17.

GDS Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14
Cash from Operations3.01B3.27B1.94B2.07B2.86B1.2B320.89M293.44M-12.91M-174.61M-150.23M-80.3M27.94M
Operating CF Margin %-29.44%18.78%20.74%30.65%15.37%5.59%7.12%-0.46%-10.8%-14.23%-11.41%5.97%
Operating CF Growth %61.55%68.88%-6.14%-27.74%137.9%274.39%9.35%2372.94%92.61%-16.23%-87.09%-387.43%-
Net Income2.83B923.77M3.43B-4.29B-1.27B-1.19B-669.21M-442.08M-430.27M-326.9M-276.41M-98.58M-130M
Depreciation & Amortization3.44B3.37B3.35B3.63B3.19B2.62B1.64B1.14B741.51M378.13M227.35M145.41M82.75M
Stock-Based Compensation61.2M0296.49M336.62M290.81M391.27M333.69M189.76M105.88M59.84M64.17M4.06M27.33M
Deferred Taxes000-295.93M-99.15M-48.46M-89.74M-50.17M-36.6M-11.62M-10.62M-10.59M-5.02M
Other Non-Cash Items-2.31B-1.11B-4.59B3.17B69.36M242.76M131.11M100.16M63.83M48.1M3.7M-11.91M-26.51M
Working Capital Changes-1.01B91.42M-543.7M-484.86M674.09M-809.89M-1.02B-646.26M-457.25M-322.16M-158.41M-120.59M79.39M
Change in Receivables00-665.88M-156.33M-678.83M-37.99M-465.19M-342.19M-157.71M-134.63M-79.38M-37.65M-11.85M
Change in Inventory00000-847.05M-692.71M-359.33M-303.71M-285.72M-119.56M-89.9M80.95M
Change in Payables00-15.63M17.98M189.71M35.5M119.16M22.54M25.29M33.9M43.84M-5.15M-6.76M
Cash from Investing-3.45B-2.96B-8.76B-6.33B-11.27B-13.69B-9.38B-5.13B-4.73B-2.04B-1.15B-731.9M-523.75M
Capital Expenditures-4.35B-4.48B-2.97B-6.25B-7.8B-9.7B-8.02B-4.55B-4.26B-1.76B-987.7M-732.98M-248.35M
CapEx % of Revenue36.19%40.33%28.73%62.81%83.68%124.05%139.76%110.44%152.5%108.91%93.54%104.17%53.03%
Acquisitions2.62B01.13B-133.81M-3.47B-4.01B-1.36B-578.61M-475.07M-275.61M-159.36M027.41M
Investments-------------
Other Investing-3.74B2.18B-6.92B61.3M6.24M20.87M4.5M-30.7M-1M-6.03M-42M1.07M-302.81M
Cash from Financing7.67B5.94B17.06B3.14B4.86B8.12B20.14B8.36B4.88B2.35B2.13B1.13B1.06B
Debt Issued (Net)0083.24M3.24B4.98B7.02B3.18B2.38B3.82B1.79B1.04B1.17B126.88M
Equity Issued (Net)00000015.97B5.92B0000-119.66M
Dividends Paid00-54.17M-53.92M-51.58M-49.22M-65.49M-25.01M00-76.5M00
Share Repurchases00000000000-23.3M-119.66M
Other Financing7.67B5.94B17.06B-44.86M-68.45M1.15B1.06B81.41M1.05B566.61M1.16B-44.69M1.05B
Net Change in Cash7.47B6.71B10.22B-964.13M-3.14B-4.47B10.52B3.69B337.15M62.13M886.82M317.74M558.15M
Free Cash Flow-1.34B-1.21B-1.32B-4.19B-4.95B-8.5B-7.7B-4.26B-4.27B-1.93B-1.14B-813.28M-220.41M
FCF Margin %-11.16%-10.89%-12.75%-42.07%-53.03%-108.69%-134.16%-103.32%-152.96%-119.71%-107.76%-115.58%-47.06%
FCF Growth %61.07%7.96%68.58%15.31%41.8%-10.36%-80.78%0.27%-120.74%-70.03%-39.92%-268.98%-
FCF per Share-5.28-5.89-7.17-22.82-27.02-46.79-49.14-30.89-34.50-19.73-30.44-16.84-64.71
FCF Conversion (FCF/Net Income)-0.47x3.54x0.57x-0.48x-2.26x-1.01x-0.48x-0.66x0.03x0.53x0.54x0.81x-0.21x
Interest Paid002.1B2.06B1.8B1.54B1.11B841.39M633.06M358.75M228.68M81.22M55.15M
Taxes Paid00389.84M302.72M343.35M252.07M211.61M17.03M3.37M1.37M5.64M853K443K

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetStrained
Cash FlowBurning
Top Statement Risk

Capital intensity and leverage

Earnings Quality Remains Highly Disconnected

As reported in recent financial statements, GDS exhibits a persistent disconnect between net income and operating cash flow, evidenced by an OCF/NI ratio of 0.17 in 2026Q1, which suggests that reported profits are not currently translating into meaningful cash generation for the core business operations.

The wide variance between net income and operating cash flow indicates that non-cash items and accounting adjustments are significantly inflating bottom-line figures. Investors should monitor this divergence closely, as it implies that the company's reported profitability may not reflect the underlying cash-generating capacity of its data center assets.

Free Cash Flow Remains Consistently Negative

Based on the provided quarterly data, GDS has struggled to maintain positive free cash flow, recording a negative $320.4 million in 2026Q1, which highlights the ongoing challenge of funding massive infrastructure expansion through internal cash generation rather than relying on external financing or equity dilution.

The persistent negative FCF trajectory suggests that the company's capital-intensive growth strategy continues to outpace its operational cash inflows. This trend warrants further investigation into whether the company can reach a self-sustaining cash flow profile as its current data center capacity matures and utilization rates improve.

Capital Intensity Constrains Cash Flow

According to the latest quarterly filings, GDS maintained a high capital expenditure intensity, with CapEx/Revenue reaching 22.9% in 2026Q1, underscoring the heavy financial burden required to maintain and expand its specialized hyperscale infrastructure footprint in highly competitive Tier 1 Chinese markets.

The elevated level of capital spending relative to revenue suggests that the company is still in a heavy investment phase, likely prioritizing market share over immediate cash flow generation. This capital intensity appears to be a structural necessity, given the specialized power and cooling requirements of the hyperscale cloud providers it serves.

Working Capital Volatility Impacts Liquidity

As indicated by the reported figures, GDS experienced a significant working capital outflow of $1.0 billion in 2026Q1, a sharp reversal from previous periods, which suggests that timing differences in customer collections and project-related payables are creating substantial, unpredictable swings in the company's short-term liquidity position.

The erratic nature of working capital changes may indicate challenges in managing the billing cycle for large-scale hyperscale contracts. Investors should monitor whether these fluctuations are temporary timing issues or symptomatic of broader difficulties in converting contracted backlog into timely cash receipts.

GDS — Frequently Asked Questions

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

How much cash does GDS Holdings Limited (GDS) generate from operations?

GDS Holdings Limited (GDS) generated $3.27B in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is GDS Holdings Limited's free cash flow?

GDS Holdings Limited (GDS) reported negative free cash flow of $1.21B in 2025, indicating capital requirements exceeded cash from operations.

What is GDS Holdings Limited's capital expenditure (CapEx)?

GDS Holdings Limited (GDS) spent $4.48B on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.