CNlight Co Ltd (002076) — Cash Flow Quality Index

Latest as of September 2025: -3.56x

CNlight Co Ltd (002076) has a Cash Flow Quality Index of -3.56x as of September 2025. Operating cash flow of CN¥-20.88 Million is below net income of CN¥5.86 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can CNlight Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.56x
Operating CF / Net Income

Operating Cash Flow

CN¥-20.88 Million
CNY

Net Income

CN¥5.86 Million
CNY

Data as of

Sep 2025
Most recent filing

CNlight Co Ltd Cash Flow Quality Index (2003–2022)

Historical Cash Flow Quality Index for CNlight Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of CNlight Co Ltd.

Annual Cash Flow Quality Index for CNlight Co Ltd (2003–2022)

Year-by-year earnings quality comparison for CNlight Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2022 -9.45x CN¥-183.18 Million CN¥19.38 Million ▼ -2456.7%
2020 0.40x CN¥17.62 Million CN¥43.92 Million ▲ +103.0%
2017 -13.32x CN¥-468.78 Million CN¥35.20 Million ▼ -9572.7%
2016 0.14x CN¥3.73 Million CN¥26.54 Million ▼ -96.3%
2015 3.79x CN¥197.00 Million CN¥51.97 Million ▲ +1437.9%
2014 0.25x CN¥4.12 Million CN¥16.74 Million ▼ -96.3%
2013 6.70x CN¥106.98 Million CN¥15.97 Million ▲ +336.6%
2012 1.53x CN¥22.30 Million CN¥14.54 Million ▲ +272.9%
2011 -0.89x CN¥-18.92 Million CN¥21.32 Million ▼ -148.1%
2010 1.85x CN¥22.70 Million CN¥12.29 Million ▲ +21.7%
2009 1.52x CN¥16.32 Million CN¥10.76 Million ▼ -61.4%
2008 3.93x CN¥50.75 Million CN¥12.92 Million ▲ +43170.8%
2007 -0.01x CN¥-459.59K CN¥50.41 Million ▼ -101.2%
2006 0.79x CN¥34.58 Million CN¥43.90 Million ▲ +109.5%
2005 0.38x CN¥11.77 Million CN¥31.30 Million ▼ -43.9%
2004 0.67x CN¥13.42 Million CN¥20.02 Million ▲ +47.3%
2003 0.45x CN¥2.96 Million CN¥6.51 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.