LI AUTO INC. (SP.ADR)/2 (L87A) — Cash Flow Quality Index

Latest as of December 2025: -121.49x

LI AUTO INC. (SP.ADR)/2 (L87A) has a Cash Flow Quality Index of -121.49x as of December 2025. Operating cash flow of €-791.98 Million is below net income of €6.52 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore LI AUTO INC. (SP.ADR)/2 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-121.49x
Operating CF / Net Income

Operating Cash Flow

€-791.98 Million
EUR

Net Income

€6.52 Million
EUR

Data as of

Dec 2025
Most recent filing

LI AUTO INC. (SP.ADR)/2 Cash Flow Quality Index (2023–2025)

Historical Cash Flow Quality Index for LI AUTO INC. (SP.ADR)/2 across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see L87A cash flow conversion.

Annual Cash Flow Quality Index for LI AUTO INC. (SP.ADR)/2 (2023–2025)

Year-by-year earnings quality comparison for LI AUTO INC. (SP.ADR)/2.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 -7.66x €-8.61 Billion €1.12 Billion ▼ -486.1%
2024 1.98x €15.93 Billion €8.03 Billion ▼ -54.2%
2023 4.33x €50.69 Billion €11.70 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.