Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Bosideng International Holdings (OTCPK:BSDGF) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Bosideng International Holdings's net income from continuing operations for the
six
months ended in Sep. 2025 was $169 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Bosideng International Holdings's depreciation, depletion and amortization for the
six
months ended in Sep. 2025 was $0 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Bosideng International Holdings's change in working capital for the
six
months ended in Sep. 2025 was $0 Mil. It means Bosideng International Holdings's working capital
{id_Q12}
from Mar. 2025 to Sep. 2025 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Bosideng International Holdings's cash flow from deferred tax for the
six
months ended in Sep. 2025 was $0 Mil.
Bosideng International Holdings's cash from discontinued operating Activities for the
six
months ended in Sep. 2025 was $0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Bosideng International Holdings's asset impairment charge for the
six
months ended in Sep. 2025 was $0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Bosideng International Holdings's stock based compensation for the
six
months ended in Sep. 2025 was $0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
Bosideng International Holdings's cash flow from others for the
six
months ended in Sep. 2025 was $-321 Mil.
Bosideng International Holdings Cash Flow from Operations Related Terms
Bosideng International Holdings Cash Flow from Operations Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Bosideng International Holdings Cash Flow from Operations Chart
Bosideng International Holdings Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $878 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of $878 Mil mean?
Bosideng International Holdings (BSDGF) has a Cash Flow from Operations of $878 Mil as of Sep. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Bosideng International Holdings and its competitors.
Is Bosideng International Holdings' Cash Flow from Operations too high?
Bosideng International Holdings' current Cash Flow from Operations is $878 Mil. Overall, Bosideng International Holdings has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bosideng International Holdings' Cash Flow from Operations compare to RL and LEVI?
Bosideng International Holdings' Cash Flow from Operations of $878 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Manufacturing - Apparel & Accessories company?
A good Cash Flow from Operations depends on the Manufacturing - Apparel & Accessories industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Bosideng International Holdings and its competitors. Bosideng International Holdings's current Cash Flow from Operations is $878 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bosideng International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Bosideng International Holdings (BSDGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.70, compared to a current price of $0.59 — trading 15.5% below its estimated fair value. The current Cash Flow from Operations is $878 Mil. Bosideng International Holdings' overall GF Score™ is 77/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Bosideng International Holdings (BSDGF), the current Cash Flow from Operations is $878 Mil as of Sep. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Bosideng International Holdings (BSDGF) Overvalued in 2026?
Based on GuruFocus' analysis, Bosideng International Holdings stock appears to be undervalued.
The current stock price of $0.59 is trading 15.5% below its estimated GF Value™ of $0.70.
GuruFocus considers Bosideng International Holdings to be Modestly Undervalued.
Key valuation signals for BSDGF:
Cash Flow from Operations: $878 Mil
GF Value™: $0.70 vs. price of $0.59 (15.5% below fair value)
No single metric tells the full story. See the BSDGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bosideng is the largest down apparel firm in China. The company operates several brands with different market positionings. Among them, its namesake Bosideng brand targets the mid to high-end segment, Snow Flying serves the mass market, and Bogner caters to the luxury segment. The firm also owns over 30% stake in Moose Knuckle, a Canadian luxury brand. As of March 2025, Bosideng has 3,470 retail locations across China, including 1,524 self-operated stores. In addition to its core business, Bosideng distributes ladieswear and provides OEM services to other brands, leveraging its supply chain strength.
77GF Score
Get the complete analysis for BSDGF
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BSDGF has been successfully added to your 
