EST Tools Co Ltd (300488) — Financial Flexibility Index

Latest as of September 2025: 0.08x

EST Tools Co Ltd (300488) has a Financial Flexibility Index of 0.08x as of September 2025. Free cash flow of CN¥49.34 Million (operating CF CN¥20.31 Million minus capex CN¥29.02 Million) represents 0% of total liabilities (CN¥611.13 Million). Check 300488 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.08x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥49.34 Million
Operating CF − Capex

Total Liabilities

CN¥611.13 Million
CNY

Capital Expenditures

CN¥29.02 Million
CNY

EST Tools Co Ltd Financial Flexibility Index (2011–2024)

Historical Financial Flexibility Index trend for EST Tools Co Ltd across 14 annual periods. For the full cash flow conversion analysis, see EST Tools Co Ltd (300488) cash flow conversion.

Annual Financial Flexibility Index for EST Tools Co Ltd (2011–2024)

Year-by-year free cash flow to debt coverage for EST Tools Co Ltd. Explore 300488 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (CNY) Operating CF Total Liabilities YoY Change
2024 0.43x CN¥330.36 Million CN¥196.05 Million CN¥767.22 Million ▼ -66.5%
2023 1.29x CN¥263.33 Million CN¥163.33 Million CN¥204.89 Million ▲ +8.6%
2022 1.18x CN¥323.04 Million CN¥220.28 Million CN¥272.88 Million ▲ +5.9%
2021 1.12x CN¥303.04 Million CN¥199.10 Million CN¥271.16 Million ▼ -40.1%
2020 1.87x CN¥333.17 Million CN¥149.51 Million CN¥178.44 Million ▲ +50.2%
2019 1.24x CN¥215.34 Million CN¥107.89 Million CN¥173.23 Million ▲ +16.3%
2018 1.07x CN¥190.06 Million CN¥80.33 Million CN¥177.84 Million ▼ -15.2%
2017 1.26x CN¥213.97 Million CN¥79.80 Million CN¥169.85 Million ▼ -56.1%
2016 2.87x CN¥118.75 Million CN¥70.08 Million CN¥41.41 Million ▼ -1.3%
2015 2.91x CN¥112.84 Million CN¥70.98 Million CN¥38.82 Million ▲ +165.4%
2014 1.10x CN¥103.78 Million CN¥72.00 Million CN¥94.77 Million ▼ -53.7%
2013 2.36x CN¥104.18 Million CN¥58.18 Million CN¥44.06 Million ▲ +32.5%
2012 1.78x CN¥98.56 Million CN¥79.31 Million CN¥55.24 Million ▲ +129.5%
2011 0.78x CN¥78.98 Million CN¥31.10 Million CN¥101.58 Million —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities