J.Pond Precision Technology Co. Ltd. A (301326) — Financial Flexibility Index
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 301326 capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.
Financial Flexibility Index
Free Cash Flow
Total Liabilities
Capital Expenditures
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. For the full cash flow conversion analysis, see cash efficiency ratio of J.Pond Precision Technology Co. Ltd. A.
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. Explore cash flow to debt ratio of J.Pond Precision Technology Co. Ltd. A to assess how comfortably operating cash covers total debt obligations.
| Year | Flexibility Index | Free Cash Flow (CNY) | Operating CF | Total Liabilities | YoY Change |
|---|---|---|---|---|---|
| 2025 | 0.24x | 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 | — |