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LBGJLi Bang International Corporation Inc. Ordinary Shares
$1.08$202477
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HomeStocksLBGJCash Flow

Li Bang International Corporation Inc. Ordinary Shares (LBGJ) Cash Flow Statement

6Y historyFree accessUpdated daily

Liquidity is severely constrained by poor earnings quality, demonstrated by a 2025Q4 OCF/NI ratio of -10.63 and a significant $2.3M outflow from working capital.

LBGJ Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricJun'25Jun'24Jun'23Jun'22Jun'21Jun'20
Cash from Operations-926.67K-646.48K-634.41K-410.27K539.77K1.23M
Operating CF Margin %-8.34%-5.99%-4.53%-3.04%3.39%12.34%
Operating CF Growth %-43.34%-1.9%-54.63%-176.01%-56.21%-
Net Income-1.02M-1.37M616.82K845.1K2.66M1.23M
Depreciation & Amortization426.99K460.72K498.65K541.79K535.29K448.13K
Stock-Based Compensation000000
Deferred Taxes-159.15K-93.66K-223.23K-214.53K-11.71K-3.91K
Other Non-Cash Items980.33K1.07M1.21M378.29K103.74K35.97K
Working Capital Changes-1.16M-709.47K-2.74M-1.96M-2.75M-475.37K
Change in Receivables-596.69K-564.06K-4.74M-4.11M-1.75M-788.52K
Change in Inventory228.79K-182.12K460.39K1.79M1.28M-1.47M
Change in Payables-598.06K273.65K1.05M775.01K-982.41K-513.46K
Cash from Investing-3.37M-87.19K-2.91M-1.63M-212.81K-486.89K
Capital Expenditures-273.82K-104.52K-175.96K-84.9K-212.98K-514.63K
CapEx % of Revenue2.47%0.97%1.26%0.63%1.34%5.15%
Acquisitions00001760
Investments------
Other Investing-3.09M17.33K144-1.55M027.73K
Cash from Financing5.14M419.49K3.94M2.12M-911.82K-478.47K
Debt Issued (Net)-41.9K546.79K4.04M3.3M-769.47K17.27K
Equity Issued (Net)5.37M-127.3K-91.24K-255.9K-142.35K2.85K
Dividends Paid000-929.21K0-498.59K
Share Repurchases000000
Other Financing-188.12K00000
Net Change in Cash845.36K-306.92K369.1K67.19K-538.33K253.87K
Free Cash Flow-1.2M-751K-810.38K-2.04M326.79K718.11K
FCF Margin %-10.81%-6.96%-5.79%-15.16%2.05%7.19%
FCF Growth %-59.85%7.33%60.35%-725.43%-54.49%-
FCF per Share-6.40-4.06-3.68-9.291.493.26
FCF Conversion (FCF/Net Income)0.91x0.47x-1.03x-0.48x0.20x0.99x
Interest Paid400.62K425.74K375.29K291.9K203.54K217.18K
Taxes Paid53.65K59167.01K983120.41K97.94K

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetAdequate
Cash FlowDeteriorating
Top Statement Risk

Project-based revenue volatility

Earnings Quality Remains Highly Disconnected

According to recent financial disclosures, LBGJ exhibits a persistent disconnect between net income and operating cash flow, evidenced by a 2025Q4 OCF/NI ratio of -10.63, which suggests that reported profits are not being converted into actual liquidity due to significant accrual-based accounting adjustments.

The extreme volatility in the OCF/NI ratio indicates that net income is a poor proxy for the company's underlying cash generation capabilities. Investors should monitor whether this divergence stems from aggressive revenue recognition policies or simply the timing of project-based cash collections.

Free Cash Flow Trajectory Remains Erratic

As reported in quarterly filings, LBGJ's free cash flow trajectory is highly unstable, swinging from a positive $216.2K in 2025Q2 to a negative $1.4M in 2025Q4, reflecting the inherent difficulty in maintaining consistent cash generation within a project-dependent industrial manufacturing business model.

The inability to sustain positive free cash flow suggests that the company's current operational scale is insufficient to cover both its fixed costs and necessary capital expenditures. This pattern implies that the business may remain reliant on external financing or existing cash reserves to fund ongoing operations.

Working Capital Swings Impair Liquidity

Based on the provided cash flow statements, working capital fluctuations are the primary driver of cash volatility, with a significant $2.3M outflow in 2025Q4 alone, suggesting that the company struggles to manage its receivables and inventory cycles effectively during periods of slowing demand.

The recurring negative working capital changes indicate that the company is likely extending credit to customers to secure projects, which ties up cash and increases credit risk. This dynamic appears to be a structural weakness that prevents the company from achieving a self-sustaining cash flow profile.

Capital Intensity Masks Operational Challenges

Analysis of recent SEC filings reveals that LBGJ's capital expenditure, which reached 3.6% of revenue in 2025Q4, appears disproportionate to its current growth rate, suggesting that the company is investing in capacity that is not yet yielding a commensurate return on invested capital.

While maintenance capex is necessary for industrial fabrication, the current level of investment appears to be a drag on cash flow given the lack of profitability. It remains unclear whether these expenditures are intended for modernization or if they represent inefficient spending on underutilized manufacturing assets.

LBGJ — Frequently Asked Questions

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

How much cash does Li Bang International Corporation Inc. Ordinary Shares (LBGJ) generate from operations?

Li Bang International Corporation Inc. Ordinary Shares (LBGJ) generated $-0.9M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Li Bang International Corporation Inc. Ordinary Shares's free cash flow?

Li Bang International Corporation Inc. Ordinary Shares (LBGJ) reported negative free cash flow of $1.2M in 2025, indicating capital requirements exceeded cash from operations.

What is Li Bang International Corporation Inc. Ordinary Shares's capital expenditure (CapEx)?

Li Bang International Corporation Inc. Ordinary Shares (LBGJ) spent $0.3M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.