Fujian Acetron New Materials Co Ltd (300706) — Financial Flexibility Index

Latest as of September 2025: -0.01x

Fujian Acetron New Materials Co Ltd (300706) has a Financial Flexibility Index of -0.01x as of September 2025. Free cash flow of CN¥-15.44 Million (operating CF CN¥-27.27 Million minus capex CN¥11.83 Million) represents 0% of total liabilities (CN¥1.36 Billion). Check total reinvestment intensity of Fujian Acetron New Materials Co Ltd to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

-0.01x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥-15.44 Million
Operating CF − Capex

Total Liabilities

CN¥1.36 Billion
CNY

Capital Expenditures

CN¥11.83 Million
CNY

Fujian Acetron New Materials Co Ltd Financial Flexibility Index (2013–2025)

Historical Financial Flexibility Index trend for Fujian Acetron New Materials Co Ltd across 13 annual periods. For the full cash flow conversion analysis, see 300706 cash flow conversion.

Annual Financial Flexibility Index for Fujian Acetron New Materials Co Ltd (2013–2025)

Year-by-year free cash flow to debt coverage for Fujian Acetron New Materials Co Ltd. Explore cash flow to debt ratio of Fujian Acetron New Materials Co Ltd to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (CNY) Operating CF Total Liabilities YoY Change
2025 0.07x CN¥83.99 Million CN¥12.90 Million CN¥1.26 Billion ▼ -29.6%
2024 0.09x CN¥109.40 Million CN¥60.49 Million CN¥1.16 Billion ▼ -23.5%
2023 0.12x CN¥112.08 Million CN¥-13.69 Million CN¥906.85 Million ▼ -1.2%
2022 0.13x CN¥82.63 Million CN¥-7.53 Million CN¥660.21 Million ▼ -59.1%
2021 0.31x CN¥141.57 Million CN¥31.82 Million CN¥462.08 Million ▲ +26.3%
2020 0.24x CN¥121.61 Million CN¥13.82 Million CN¥501.39 Million ▼ -9.2%
2019 0.27x CN¥71.92 Million CN¥11.79 Million CN¥269.22 Million ▼ -69.1%
2018 0.86x CN¥160.31 Million CN¥18.19 Million CN¥185.33 Million ▲ +44.1%
2017 0.60x CN¥84.19 Million CN¥8.28 Million CN¥140.28 Million ▼ -55.5%
2016 1.35x CN¥98.36 Million CN¥16.58 Million CN¥72.97 Million ▼ -1.4%
2015 1.37x CN¥52.03 Million CN¥31.34 Million CN¥38.06 Million ▲ +4168.4%
2014 -0.03x CN¥-1.91 Million CN¥-4.78 Million CN¥56.80 Million ▼ -113.3%
2013 0.25x CN¥10.52 Million CN¥-1.73 Million CN¥41.75 Million —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities