J.Pond Precision Technology Co. Ltd. A (301326) — Cash Flow-to-Debt Ratio
J.Pond Precision Technology Co. Ltd. A (301326) has a Cash Flow-to-Debt Ratio of 0.08x as of December 2025, meaning its operating cash flow of CN¥99.20 Million could theoretically repay 0% of its total liabilities (CN¥1.28 Billion) in one year. See how financially flexible is J.Pond Precision Technology Co. Ltd. A to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
J.Pond Precision Technology Co. Ltd. A Cash Flow-to-Debt Ratio (2019–2025)
Historical debt coverage capacity for J.Pond Precision Technology Co. Ltd. A across 7 annual periods. For the full cash flow conversion analysis, see J.Pond Precision Technology Co. Ltd. A (301326) cash flow conversion.
Annual Cash Flow-to-Debt Ratio for J.Pond Precision Technology Co. Ltd. A (2019–2025)
Year-by-year debt coverage analysis for J.Pond Precision Technology Co. Ltd. A. Check 301326 cash flow quality score to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (CNY) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2025 | 0.08x | CN¥99.20 Million | CN¥1.28 Billion | ▲ +72.8% |
| 2024 | 0.04x | CN¥20.80 Million | CN¥464.53 Million | ▼ -91.6% |
| 2023 | 0.53x | CN¥146.99 Million | CN¥276.87 Million | ▲ +890.0% |
| 2022 | -0.07x | CN¥-22.18 Million | CN¥330.04 Million | ▼ -116.5% |
| 2021 | 0.41x | CN¥166.15 Million | CN¥408.86 Million | ▲ +779.7% |
| 2020 | 0.05x | CN¥15.76 Million | CN¥341.26 Million | ▼ -80.8% |
| 2019 | 0.24x | CN¥64.11 Million | CN¥266.13 Million | — |