Panda Dairy Corp (300898) — Financial Flexibility Index

Latest as of September 2025: 0.56x

Panda Dairy Corp (300898) has a Financial Flexibility Index of 0.56x as of September 2025. Free cash flow of CN¥60.71 Million (operating CF CN¥59.02 Million minus capex CN¥1.69 Million) represents 1% of total liabilities (CN¥108.20 Million). Check Panda Dairy Corp (300898) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.56x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥60.71 Million
Operating CF − Capex

Total Liabilities

CN¥108.20 Million
CNY

Capital Expenditures

CN¥1.69 Million
CNY

Panda Dairy Corp Financial Flexibility Index (2012–2025)

Historical Financial Flexibility Index trend for Panda Dairy Corp across 14 annual periods. For the full cash flow conversion analysis, see cash flow conversion of Panda Dairy Corp.

Annual Financial Flexibility Index for Panda Dairy Corp (2012–2025)

Year-by-year free cash flow to debt coverage for Panda Dairy Corp. Explore how well can Panda Dairy Corp service its debt to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (CNY) Operating CF Total Liabilities YoY Change
2025 0.56x CN¥67.03 Million CN¥56.84 Million CN¥120.31 Million ▼ -73.3%
2024 2.08x CN¥204.80 Million CN¥176.44 Million CN¥98.25 Million ▲ +87.8%
2023 1.11x CN¥218.76 Million CN¥184.22 Million CN¥197.11 Million ▲ +190.8%
2022 0.38x CN¥77.92 Million CN¥32.00 Million CN¥204.18 Million ▼ -52.6%
2021 0.81x CN¥180.03 Million CN¥111.20 Million CN¥223.52 Million ▲ +51.8%
2020 0.53x CN¥108.04 Million CN¥68.90 Million CN¥203.65 Million ▼ -53.2%
2019 1.13x CN¥92.63 Million CN¥84.17 Million CN¥81.66 Million ▼ -35.6%
2018 1.76x CN¥129.94 Million CN¥100.18 Million CN¥73.81 Million ▼ -30.3%
2017 2.53x CN¥217.58 Million CN¥64.21 Million CN¥86.14 Million ▲ +1.3%
2016 2.49x CN¥145.85 Million CN¥82.81 Million CN¥58.51 Million ▲ +278.5%
2015 0.66x CN¥69.68 Million CN¥65.65 Million CN¥105.82 Million ▲ +50.0%
2014 0.44x CN¥49.12 Million CN¥47.35 Million CN¥111.91 Million ▲ +247.9%
2013 -0.30x CN¥-41.17 Million CN¥-44.09 Million CN¥138.68 Million ▼ -2616.3%
2012 0.01x CN¥2.23 Million CN¥-940.99K CN¥189.18 Million —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities