Focus Lightings Tech Co Ltd (300708) — 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. Explore Focus Lightings Tech Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Focus Lightings Tech Co Ltd Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for Focus Lightings Tech Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300708 cash flow metrics.
Annual Cash Flow Quality Index for Focus Lightings Tech Co Ltd (2013–2025)
Year-by-year earnings quality comparison for 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 | — |