Pansoft Company Limited (300996) — Financial Flexibility Index

Latest as of December 2024: 0.70x

Pansoft Company Limited (300996) has a Financial Flexibility Index of 0.70x as of December 2024. Free cash flow of CN¥179.08 Million (operating CF CN¥115.72 Million minus capex CN¥63.36 Million) represents 1% of total liabilities (CN¥256.74 Million). Check Pansoft Company Limited cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.70x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥179.08 Million
Operating CF − Capex

Total Liabilities

CN¥256.74 Million
CNY

Capital Expenditures

CN¥63.36 Million
CNY

Pansoft Company Limited Financial Flexibility Index (2019–2024)

Historical Financial Flexibility Index trend for Pansoft Company Limited across 6 annual periods. For the full cash flow conversion analysis, see cash flow conversion of Pansoft Company Limited.

Annual Financial Flexibility Index for Pansoft Company Limited (2019–2024)

Year-by-year free cash flow to debt coverage for Pansoft Company Limited. Explore 300996 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (CNY) Operating CF Total Liabilities YoY Change
2024 0.70x CN¥179.08 Million CN¥115.72 Million CN¥256.74 Million ▲ +813.5%
2023 -0.10x CN¥-24.54 Million CN¥-59.14 Million CN¥251.00 Million ▼ -129.9%
2022 0.33x CN¥82.03 Million CN¥48.95 Million CN¥251.15 Million ▼ -68.0%
2021 1.02x CN¥202.21 Million CN¥164.17 Million CN¥198.02 Million ▲ +50.4%
2020 0.68x CN¥100.22 Million CN¥92.53 Million CN¥147.62 Million ▼ -9.5%
2019 0.75x CN¥80.11 Million CN¥71.39 Million CN¥106.84 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities