Lander Sports Development Co Ltd (000558) — Cash Flow Quality Index

Latest as of March 2025: -1.87x

Lander Sports Development Co Ltd (000558) has a Cash Flow Quality Index of -1.87x as of March 2025. Operating cash flow of CN¥-52.09 Million is below net income of CN¥27.79 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Lander Sports Development Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.87x
Operating CF / Net Income

Operating Cash Flow

CN¥-52.09 Million
CNY

Net Income

CN¥27.79 Million
CNY

Data as of

Mar 2025
Most recent filing

Lander Sports Development Co Ltd Cash Flow Quality Index (1998–2023)

Historical Cash Flow Quality Index for Lander Sports Development Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 000558 operating cash flow.

Annual Cash Flow Quality Index for Lander Sports Development Co Ltd (1998–2023)

Year-by-year earnings quality comparison for Lander Sports Development Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 1.37x CN¥77.17 Million CN¥56.19 Million ▲ +138.1%
2019 -3.61x CN¥-88.19 Million CN¥24.45 Million ▼ -48.2%
2017 -2.43x CN¥-109.42 Million CN¥44.96 Million ▼ -145.9%
2016 5.30x CN¥291.52 Million CN¥54.98 Million ▲ +663.9%
2014 -0.94x CN¥-119.90 Million CN¥127.50 Million ▼ -107.6%
2013 12.42x CN¥755.11 Million CN¥60.79 Million ▲ +101.3%
2012 6.17x CN¥307.51 Million CN¥49.83 Million ▲ +172.8%
2011 -8.48x CN¥-439.88 Million CN¥51.89 Million ▼ -380.7%
2010 -1.76x CN¥-292.11 Million CN¥165.66 Million ▼ -455.7%
2009 -0.32x CN¥-44.82 Million CN¥141.24 Million ▼ -340.4%
2008 0.13x CN¥14.16 Million CN¥107.25 Million ▲ +115.6%
2007 -0.85x CN¥-99.96 Million CN¥118.00 Million ▲ +24.8%
2006 -1.13x CN¥-25.41 Million CN¥22.57 Million ▼ -108.4%
2005 13.48x CN¥80.77 Million CN¥5.99 Million ▲ +143.5%
2004 5.54x CN¥62.85 Million CN¥11.35 Million ▲ +141.4%
2003 -13.39x CN¥-89.11 Million CN¥6.66 Million ▼ -110.5%
2001 -6.36x CN¥-20.33 Million CN¥3.20 Million ▼ -496.9%
2000 1.60x CN¥21.39 Million CN¥13.35 Million ▲ +446.3%
1999 0.29x CN¥3.09 Million CN¥10.55 Million ▼ -74.3%
1998 1.14x CN¥11.25 Million CN¥9.85 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.