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. Also explore Focus Lightings Tech Co Ltd (300708) total assets for the complete picture of this company's asset base.
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 300708 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
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 market cap and net worth.
| 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 | — |