SEP Analytical (Shanghai) Co. Ltd. (301228) — Financial Flexibility Index

Latest as of December 2025: 0.23x

SEP Analytical (Shanghai) Co. Ltd. (301228) has a Financial Flexibility Index of 0.23x as of December 2025. Free cash flow of CN¥98.56 Million (operating CF CN¥39.86 Million minus capex CN¥58.71 Million) represents 0% of total liabilities (CN¥432.93 Million). Check SEP Analytical (Shanghai) Co. Ltd. (301228) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.23x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥98.56 Million
Operating CF − Capex

Total Liabilities

CN¥432.93 Million
CNY

Capital Expenditures

CN¥58.71 Million
CNY

SEP Analytical (Shanghai) Co. Ltd. Financial Flexibility Index (2019–2025)

Historical Financial Flexibility Index trend for SEP Analytical (Shanghai) Co. Ltd. across 7 annual periods. For the full cash flow conversion analysis, see SEP Analytical (Shanghai) Co. Ltd. cash conversion from operations.

Annual Financial Flexibility Index for SEP Analytical (Shanghai) Co. Ltd. (2019–2025)

Year-by-year free cash flow to debt coverage for SEP Analytical (Shanghai) Co. Ltd.. Explore SEP Analytical (Shanghai) Co. Ltd. cash debt coverage 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 0.23x CN¥98.56 Million CN¥39.86 Million CN¥432.93 Million ▲ +89.8%
2024 0.12x CN¥40.46 Million CN¥24.35 Million CN¥337.29 Million ▲ +42.6%
2023 0.08x CN¥27.10 Million CN¥-13.64 Million CN¥322.14 Million ▼ -61.8%
2022 0.22x CN¥60.46 Million CN¥7.82 Million CN¥274.15 Million ▼ -55.8%
2021 0.50x CN¥115.22 Million CN¥86.53 Million CN¥231.08 Million ▲ +3.0%
2020 0.48x CN¥113.09 Million CN¥38.75 Million CN¥233.72 Million ▼ -22.4%
2019 0.62x CN¥95.86 Million CN¥22.49 Million CN¥153.70 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities