Focus Lightings Tech Co Ltd Cash Flow Quality Index
Focus Lightings Tech Co Ltd cash flow quality index. Focus Lightings Tech Co Ltd (300708) has a Cash Flow Quality Index of 0.03x as of December 2025. Operating cash flow of CN¥1.06 Million is below net income of CN¥32.00 Million, suggesting accrual-heavy earnings not yet converted to cash. See Focus Lightings Tech Co Ltd free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Focus Lightings Tech Co Ltd (2013–2025)
Cash flow quality index of Focus Lightings Tech Co Ltd from 2013 to 2025. Historical Cash Flow Quality Index for Focus Lightings Tech Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Focus Lightings Tech Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Focus Lightings Tech Co Ltd Cash Flow Quality Index by Year (2013–2025)
Focus Lightings Tech Co Ltd cash flow quality index by year from 2013 to 2025. Year-by-year earnings quality comparison for Focus Lightings Tech Co Ltd. For the full cash flow conversion analysis, see cash flow conversion of Focus Lightings Tech Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.71x | CN¥555.98 Million | CN¥205.02 Million | ▲ +1.1% |
| 2024 | 2.68x | CN¥524.49 Million | CN¥195.59 Million | ▲ +61.4% |
| 2023 | 1.66x | CN¥201.27 Million | CN¥121.15 Million | ▼ -36.8% |
| 2021 | 2.63x | CN¥465.40 Million | CN¥177.08 Million | ▼ -75.9% |
| 2020 | 10.89x | CN¥232.76 Million | CN¥21.37 Million | ▼ -77.1% |
| 2019 | 47.62x | CN¥387.79 Million | CN¥8.14 Million | ▲ +173.5% |
| 2018 | 17.41x | CN¥354.63 Million | CN¥20.37 Million | ▲ +1386.7% |
| 2017 | 1.17x | CN¥128.83 Million | CN¥110.03 Million | ▼ -43.5% |
| 2016 | 2.07x | CN¥125.57 Million | CN¥60.61 Million | ▲ +174.7% |
| 2015 | 0.75x | CN¥17.66 Million | CN¥23.42 Million | ▼ -42.0% |
| 2014 | 1.30x | CN¥74.21 Million | CN¥57.05 Million | ▼ -56.1% |
| 2013 | 2.96x | CN¥34.18 Million | CN¥11.54 Million | — |