Jiangxi Sunshine Dairy Co Ltd (001318) — Cash Flow Quality Index

Latest as of June 2025: 1.00x

Jiangxi Sunshine Dairy Co Ltd (001318) has a Cash Flow Quality Index of 1.00x as of June 2025. Operating cash flow of CN¥37.66 Million is below net income of CN¥37.76 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 001318 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.00x
Operating CF / Net Income

Operating Cash Flow

CN¥37.66 Million
CNY

Net Income

CN¥37.76 Million
CNY

Data as of

Jun 2025
Most recent filing

Jiangxi Sunshine Dairy Co Ltd Cash Flow Quality Index (2018–2024)

Historical Cash Flow Quality Index for Jiangxi Sunshine Dairy Co Ltd across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Jiangxi Sunshine Dairy Co Ltd.

Annual Cash Flow Quality Index for Jiangxi Sunshine Dairy Co Ltd (2018–2024)

Year-by-year earnings quality comparison for Jiangxi Sunshine Dairy Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.23x CN¥139.54 Million CN¥113.45 Million ▼ -17.4%
2023 1.49x CN¥168.59 Million CN¥113.27 Million ▲ +3.1%
2022 1.44x CN¥160.10 Million CN¥110.89 Million ▲ +10.6%
2021 1.31x CN¥177.14 Million CN¥135.70 Million ▼ -2.3%
2020 1.34x CN¥140.20 Million CN¥104.93 Million ▼ -6.5%
2019 1.43x CN¥149.03 Million CN¥104.29 Million ▼ -15.8%
2018 1.70x CN¥190.43 Million CN¥112.25 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.