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 operating cash flow efficiency to assess how effectively this company generates cash.
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. Check total reinvestment intensity of Focus Lightings Tech Co Ltd to assess the company's total reinvestment commitment from operating cash flow.
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. For live market cap and the full company financial profile, see Focus Lightings Tech Co Ltd (300708) market capitalisation.
| 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 | — |