Western Regions Tourism Development (300859) — Financial Flexibility Index

Latest as of June 2023: 1.70x

Western Regions Tourism Development (300859) has a Financial Flexibility Index of 1.70x as of June 2023. Free cash flow of CN¥81.12 Million (operating CF CN¥59.48 Million minus capex CN¥21.65 Million) represents 2% of total liabilities (CN¥47.77 Million). Check 300859 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

1.70x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥81.12 Million
Operating CF − Capex

Total Liabilities

CN¥47.77 Million
CNY

Capital Expenditures

CN¥21.65 Million
CNY

Western Regions Tourism Development Financial Flexibility Index (2016–2025)

Historical Financial Flexibility Index trend for Western Regions Tourism Development across 10 annual periods. For the full cash flow conversion analysis, see Western Regions Tourism Development cash conversion from operations.

Annual Financial Flexibility Index for Western Regions Tourism Development (2016–2025)

Year-by-year free cash flow to debt coverage for Western Regions Tourism Development. Explore 300859 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
2025 0.66x CN¥214.21 Million CN¥132.04 Million CN¥325.37 Million ▼ -40.8%
2024 1.11x CN¥348.34 Million CN¥115.94 Million CN¥313.34 Million ▼ -69.3%
2023 3.62x CN¥191.92 Million CN¥150.37 Million CN¥52.99 Million ▲ +805.5%
2022 0.40x CN¥27.95 Million CN¥20.37 Million CN¥69.87 Million ▼ -53.8%
2021 0.87x CN¥84.42 Million CN¥66.40 Million CN¥97.49 Million ▲ +2708.8%
2020 0.03x CN¥3.84 Million CN¥-26.56 Million CN¥124.49 Million ▼ -97.8%
2019 1.38x CN¥147.13 Million CN¥117.53 Million CN¥106.85 Million ▲ +26.1%
2018 1.09x CN¥139.58 Million CN¥98.18 Million CN¥127.82 Million ▲ +1.9%
2017 1.07x CN¥169.43 Million CN¥83.04 Million CN¥158.12 Million ▲ +200.2%
2016 0.36x CN¥93.29 Million CN¥79.50 Million CN¥261.36 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities