Beijing Fengshangshiji Culture Medi (300860) — Financial Flexibility Index

Latest as of September 2025: 0.17x

Beijing Fengshangshiji Culture Medi (300860) has a Financial Flexibility Index of 0.17x as of September 2025. Free cash flow of CN¥50.29 Million (operating CF CN¥47.35 Million minus capex CN¥2.93 Million) represents 0% of total liabilities (CN¥300.68 Million). Check 300860 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.17x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥50.29 Million
Operating CF − Capex

Total Liabilities

CN¥300.68 Million
CNY

Capital Expenditures

CN¥2.93 Million
CNY

Beijing Fengshangshiji Culture Medi Financial Flexibility Index (2013–2025)

Historical Financial Flexibility Index trend for Beijing Fengshangshiji Culture Medi across 13 annual periods. For the full cash flow conversion analysis, see Beijing Fengshangshiji Culture Medi cash conversion from operations.

Annual Financial Flexibility Index for Beijing Fengshangshiji Culture Medi (2013–2025)

Year-by-year free cash flow to debt coverage for Beijing Fengshangshiji Culture Medi. Explore 300860 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (CNY) Operating CF Total Liabilities YoY Change
2025 -0.06x CN¥-16.80 Million CN¥-30.47 Million CN¥271.32 Million ▼ -117.0%
2024 0.36x CN¥168.84 Million CN¥126.52 Million CN¥462.66 Million ▲ +114.6%
2023 0.17x CN¥66.75 Million CN¥32.57 Million CN¥392.59 Million ▲ +160.9%
2022 0.07x CN¥40.78 Million CN¥17.92 Million CN¥625.73 Million ▼ -55.2%
2021 0.15x CN¥93.71 Million CN¥55.49 Million CN¥643.85 Million ▼ -30.4%
2020 0.21x CN¥83.89 Million CN¥78.76 Million CN¥400.93 Million ▼ -33.7%
2019 0.32x CN¥202.46 Million CN¥175.18 Million CN¥641.31 Million ▲ +3.1%
2018 0.31x CN¥152.18 Million CN¥138.23 Million CN¥497.04 Million ▼ -36.8%
2017 0.48x CN¥128.34 Million CN¥117.50 Million CN¥264.71 Million ▼ -63.0%
2016 1.31x CN¥123.42 Million CN¥109.85 Million CN¥94.25 Million ▲ +95.4%
2015 0.67x CN¥18.72 Million CN¥8.18 Million CN¥27.93 Million ▼ -65.2%
2014 1.93x CN¥65.95 Million CN¥26.72 Million CN¥34.24 Million ▼ -48.6%
2013 3.75x CN¥41.03 Million CN¥12.12 Million CN¥10.96 Million —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities