Xiamen 35Com Tech (300051) - Cash Flow Conversion Efficiency
Based on the latest financial reports, Xiamen 35Com Tech (300051) has a cash flow conversion efficiency ratio of -0.004x as of September 2025. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (CN¥-2.13 Million ≈ $-311.71K USD) by net assets (CN¥602.87 Million ≈ $88.22 Million USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See how leveraged is Xiamen 35Com Tech's balance sheet to measure how much of total assets are equity-financed.
Xiamen 35Com Tech - Cash Flow Conversion Efficiency Trend (2006–2025)
This chart illustrates how Xiamen 35Com Tech's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check 300051 cash flow quality score to evaluate the quality of earnings relative to operating cash generation.
Xiamen 35Com Tech Competitors by Cash Flow Conversion Efficiency
The table below lists competitors of Xiamen 35Com Tech ranked by their cash flow conversion efficiency.
| Company | Cash Flow Conversion Efficiency |
|---|---|
|
Hunan Resun Co Ltd
SHE:001218
|
0.053x |
|
Xingyuan Environment Technology Co Ltd
SHE:300266
|
0.082x |
|
Jtekt India Limited
NSE:JTEKTINDIA
|
0.020x |
|
Hanssem
KO:009240
|
0.096x |
|
Nanjing Medlander Medical Technology Co. Ltd. A
SHG:688273
|
N/A |
|
Changshu Tongrun Auto
SHG:603201
|
N/A |
|
D&O Home Collection Co Ltd
SHE:002798
|
0.039x |
|
Genfit S.A.
PA:GNFT
|
-0.212x |
Annual Cash Flow Conversion Efficiency for Xiamen 35Com Tech (2006–2025)
The table below shows the annual cash flow conversion efficiency of Xiamen 35Com Tech from 2006 to 2025. For the full company profile with market capitalisation and key ratios, see market value of Xiamen 35Com Tech.
| Year | Net Assets | Operating Cash Flow | Cash Flow Conversion Efficiency | Change |
|---|---|---|---|---|
| 2025-12-31 | CN¥478.97 Million ≈ $70.09 Million |
CN¥5.25 Million ≈ $767.65K |
0.011x | -91.47% |
| 2024-12-31 | CN¥846.90 Million ≈ $123.93 Million |
CN¥108.73 Million ≈ $15.91 Million |
0.128x | +277.63% |
| 2023-12-31 | CN¥1.06 Billion ≈ $155.08 Million |
CN¥-76.60 Million ≈ $-11.21 Million |
-0.072x | -134.81% |
| 2022-12-31 | CN¥180.16 Million ≈ $26.36 Million |
CN¥37.40 Million ≈ $5.47 Million |
0.208x | +224.76% |
| 2021-12-31 | CN¥216.56 Million ≈ $31.69 Million |
CN¥13.84 Million ≈ $2.03 Million |
0.064x | -20.81% |
| 2020-12-31 | CN¥240.42 Million ≈ $35.18 Million |
CN¥19.41 Million ≈ $2.84 Million |
0.081x | -51.78% |
| 2019-12-31 | CN¥312.85 Million ≈ $45.78 Million |
CN¥52.38 Million ≈ $7.66 Million |
0.167x | +156.25% |
| 2018-12-31 | CN¥586.70 Million ≈ $85.85 Million |
CN¥38.33 Million ≈ $5.61 Million |
0.065x | +10.00% |
| 2017-12-31 | CN¥1.05 Billion ≈ $153.49 Million |
CN¥62.30 Million ≈ $9.12 Million |
0.059x | -30.70% |
| 2016-12-31 | CN¥999.01 Million ≈ $146.19 Million |
CN¥85.62 Million ≈ $12.53 Million |
0.086x | +928.59% |
| 2015-12-31 | CN¥924.67 Million ≈ $135.31 Million |
CN¥-9.56 Million ≈ $-1.40 Million |
-0.010x | -123.53% |
| 2014-12-31 | CN¥547.53 Million ≈ $80.12 Million |
CN¥24.07 Million ≈ $3.52 Million |
0.044x | -52.61% |
| 2013-12-31 | CN¥507.73 Million ≈ $74.30 Million |
CN¥47.10 Million ≈ $6.89 Million |
0.093x | +294.39% |
| 2012-12-31 | CN¥491.32 Million ≈ $71.90 Million |
CN¥-23.44 Million ≈ $-3.43 Million |
-0.048x | -169.74% |
| 2011-12-31 | CN¥534.00 Million ≈ $78.14 Million |
CN¥36.54 Million ≈ $5.35 Million |
0.068x | -25.48% |
| 2010-12-31 | CN¥526.91 Million ≈ $77.10 Million |
CN¥48.37 Million ≈ $7.08 Million |
0.092x | -81.05% |
| 2009-12-31 | CN¥103.26 Million ≈ $15.11 Million |
CN¥50.02 Million ≈ $7.32 Million |
0.484x | +76.00% |
| 2008-12-31 | CN¥78.47 Million ≈ $11.48 Million |
CN¥21.59 Million ≈ $3.16 Million |
0.275x | -69.83% |
| 2007-12-31 | CN¥49.85 Million ≈ $7.30 Million |
CN¥45.48 Million ≈ $6.65 Million |
0.912x | -50.84% |
| 2006-12-31 | CN¥4.62 Million ≈ $676.13K |
CN¥8.57 Million ≈ $1.25 Million |
1.855x | -- |
About Xiamen 35Com Tech
Lians Technology Co., Ltd. engages in photovoltaic cell business in China. The company provides solar cells; and enterprise information technology services. It is also involved in the resale of professional mobile communications products; and housing rental business. The company was formerly known as Leascend Technology Co., Ltd and changed its name to Lians Technology Co., Ltd. in February 2026.… Read more