China Railway Materials Co Ltd (000927) — Cash Flow Quality Index
China Railway Materials Co Ltd (000927) has a Cash Flow Quality Index of -5.48x as of September 2025. Operating cash flow of CN¥-726.41 Million is below net income of CN¥132.53 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can China Railway Materials Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
China Railway Materials Co Ltd Cash Flow Quality Index (1998–2025)
Historical Cash Flow Quality Index for China Railway Materials Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does China Railway Materials Co Ltd generate cash.
Annual Cash Flow Quality Index for China Railway Materials Co Ltd (1998–2025)
Year-by-year earnings quality comparison for China Railway Materials Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.62x | CN¥355.79 Million | CN¥575.92 Million | ▼ -73.2% |
| 2024 | 2.30x | CN¥1.06 Billion | CN¥459.09 Million | ▲ +38.9% |
| 2023 | 1.66x | CN¥946.82 Million | CN¥571.05 Million | ▲ +315.9% |
| 2022 | -0.77x | CN¥-544.45 Million | CN¥709.05 Million | ▼ -350.2% |
| 2021 | 0.31x | CN¥299.95 Million | CN¥977.22 Million | ▼ -1.1% |
| 2020 | 0.31x | CN¥291.23 Million | CN¥938.11 Million | ▼ -73.6% |
| 2019 | 1.18x | CN¥1.24 Billion | CN¥1.06 Billion | ▲ +103.3% |
| 2018 | -35.68x | CN¥-1.31 Billion | CN¥36.60 Million | ▼ -166.6% |
| 2016 | -13.38x | CN¥-2.18 Billion | CN¥162.90 Million | ▲ +86.6% |
| 2015 | -99.88x | CN¥-1.80 Billion | CN¥18.05 Million | ▼ -271.3% |
| 2012 | -26.90x | CN¥-1.02 Billion | CN¥38.08 Million | ▼ -275.5% |
| 2011 | -7.16x | CN¥-807.41 Million | CN¥112.71 Million | ▼ -150.7% |
| 2010 | -2.86x | CN¥-863.77 Million | CN¥302.23 Million | ▼ -21.5% |
| 2009 | -2.35x | CN¥-420.01 Million | CN¥178.54 Million | ▲ +53.8% |
| 2008 | -5.09x | CN¥-526.62 Million | CN¥103.50 Million | ▼ -187.8% |
| 2007 | -1.77x | CN¥-441.06 Million | CN¥249.49 Million | ▼ -134.8% |
| 2006 | 5.09x | CN¥1.68 Billion | CN¥329.66 Million | ▲ +7.8% |
| 2005 | 4.72x | CN¥1.23 Billion | CN¥260.13 Million | ▲ +218.8% |
| 2004 | 1.48x | CN¥43.06 Million | CN¥29.09 Million | ▲ +257.3% |
| 2003 | -0.94x | CN¥-272.09 Million | CN¥289.20 Million | ▼ -288.9% |
| 2000 | 0.50x | CN¥139.06 Million | CN¥279.14 Million | ▲ +182.2% |
| 1999 | 0.18x | CN¥80.38 Million | CN¥455.36 Million | ▼ -87.1% |
| 1998 | 1.37x | CN¥550.85 Million | CN¥402.08 Million | — |