J.Pond Precision Technology Co. Ltd. A (301326) — Financial Flexibility Index

Latest as of December 2025: 0.24x

J.Pond Precision Technology Co. Ltd. A (301326) has a Financial Flexibility Index of 0.24x as of December 2025. Free cash flow of CN¥313.07 Million (operating CF CN¥99.20 Million minus capex CN¥213.87 Million) represents 0% of total liabilities (CN¥1.28 Billion). Check asset resilience ratio of J.Pond Precision Technology Co. Ltd. A to evaluate the company's liquid asset resilience ratio.

Financial Flexibility Index

0.24x
Free Cash Flow / Total Liabilities

Free Cash Flow

CN¥313.07 Million
Operating CF − Capex

Total Liabilities

CN¥1.28 Billion
CNY

Capital Expenditures

CN¥213.87 Million
CNY

J.Pond Precision Technology Co. Ltd. A Financial Flexibility Index (2019–2025)

Historical Financial Flexibility Index trend for J.Pond Precision Technology Co. Ltd. A across 7 annual periods. See J.Pond Precision Technology Co. Ltd. A (301326) liquidity to equity ratio to evaluate short-term liquidity relative to the company's equity base.

Annual Financial Flexibility Index for J.Pond Precision Technology Co. Ltd. A (2019–2025)

Year-by-year free cash flow to debt coverage for J.Pond Precision Technology Co. Ltd. A. For the full company profile including market capitalisation, see 301326 company net worth.

Year Flexibility Index Free Cash Flow (CNY) Operating CF Total Liabilities YoY Change
2025 0.24x CN¥313.07 Million CN¥99.20 Million CN¥1.28 Billion ▲ +12.0%
2024 0.22x CN¥101.28 Million CN¥20.80 Million CN¥464.53 Million ▼ -73.9%
2023 0.84x CN¥231.35 Million CN¥146.99 Million CN¥276.87 Million ▲ +301.0%
2022 0.21x CN¥68.77 Million CN¥-22.18 Million CN¥330.04 Million ▼ -71.3%
2021 0.73x CN¥296.99 Million CN¥166.15 Million CN¥408.86 Million ▲ +290.9%
2020 0.19x CN¥63.41 Million CN¥15.76 Million CN¥341.26 Million ▼ -50.3%
2019 0.37x CN¥99.55 Million CN¥64.11 Million CN¥266.13 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities