XiAn Catering Co Ltd (000721) — Cash Flow Quality Index

Latest as of December 2020: 0.81x

XiAn Catering Co Ltd (000721) has a Cash Flow Quality Index of 0.81x as of December 2020. Operating cash flow of CN¥73.56 Million is below net income of CN¥91.24 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore XiAn Catering Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.81x
Operating CF / Net Income

Operating Cash Flow

CN¥73.56 Million
CNY

Net Income

CN¥91.24 Million
CNY

Data as of

Dec 2020
Most recent filing

XiAn Catering Co Ltd Cash Flow Quality Index (1998–2020)

Historical Cash Flow Quality Index for XiAn Catering Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 000721 cash flow metrics.

Annual Cash Flow Quality Index for XiAn Catering Co Ltd (1998–2020)

Year-by-year earnings quality comparison for XiAn Catering Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2020 4.37x CN¥33.61 Million CN¥7.69 Million ▲ +414.8%
2018 0.85x CN¥7.06 Million CN¥8.32 Million ▼ -66.2%
2016 2.51x CN¥24.61 Million CN¥9.81 Million ▲ +37.9%
2014 1.82x CN¥22.05 Million CN¥12.12 Million ▼ -5.0%
2013 1.91x CN¥31.00 Million CN¥16.19 Million ▼ -7.1%
2012 2.06x CN¥33.50 Million CN¥16.26 Million ▲ +22.4%
2011 1.68x CN¥64.17 Million CN¥38.12 Million ▲ +27.0%
2010 1.33x CN¥45.61 Million CN¥34.40 Million ▼ -22.8%
2009 1.72x CN¥80.77 Million CN¥47.00 Million ▼ -77.9%
2008 7.79x CN¥107.15 Million CN¥13.76 Million ▼ -0.7%
2007 7.84x CN¥95.51 Million CN¥12.18 Million ▼ -18.7%
2006 9.65x CN¥96.52 Million CN¥10.00 Million ▲ +109.0%
2005 4.62x CN¥94.70 Million CN¥20.51 Million ▲ +131.7%
2004 1.99x CN¥40.23 Million CN¥20.18 Million ▲ +80.4%
2003 1.10x CN¥22.66 Million CN¥20.51 Million ▼ -51.3%
2002 2.27x CN¥38.70 Million CN¥17.07 Million ▲ +9.3%
2001 2.07x CN¥43.44 Million CN¥20.96 Million ▼ -55.7%
2000 4.68x CN¥17.13 Million CN¥3.66 Million ▲ +125.4%
1999 -18.41x CN¥-27.75 Million CN¥1.51 Million ▼ -2355.6%
1998 0.82x CN¥18.04 Million CN¥22.11 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.