Fujian Guanfu Modern Household Wares Co Ltd (002102) — Cash Flow Quality Index

Latest as of September 2025: -1.21x

Fujian Guanfu Modern Household Wares Co Ltd (002102) has a Cash Flow Quality Index of -1.21x as of September 2025. Operating cash flow of CN¥-136.97 Million is below net income of CN¥113.59 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Fujian Guanfu Modern Household Wares Co service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.21x
Operating CF / Net Income

Operating Cash Flow

CN¥-136.97 Million
CNY

Net Income

CN¥113.59 Million
CNY

Data as of

Sep 2025
Most recent filing

Fujian Guanfu Modern Household Wares Co Ltd Cash Flow Quality Index (2003–2023)

Historical Cash Flow Quality Index for Fujian Guanfu Modern Household Wares Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Fujian Guanfu Modern Household Wares Co operating cash flow efficiency.

Annual Cash Flow Quality Index for Fujian Guanfu Modern Household Wares Co Ltd (2003–2023)

Year-by-year earnings quality comparison for Fujian Guanfu Modern Household Wares Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 3.14x CN¥812.57 Million CN¥258.74 Million ▲ +297.0%
2022 -1.59x CN¥-738.52 Million CN¥463.16 Million ▼ -180.5%
2021 1.98x CN¥240.21 Million CN¥121.20 Million ▼ -81.1%
2020 10.50x CN¥1.10 Billion CN¥104.40 Million ▲ +654.7%
2019 1.39x CN¥932.00 Million CN¥669.82 Million ▲ +16.3%
2017 1.20x CN¥332.85 Million CN¥278.17 Million ▲ +1785.3%
2016 0.06x CN¥15.71 Million CN¥247.52 Million ▼ -82.1%
2015 0.36x CN¥67.97 Million CN¥191.30 Million ▲ +100.7%
2014 -52.38x CN¥-167.50 Million CN¥3.20 Million ▼ -2777.3%
2013 1.96x CN¥50.05 Million CN¥25.58 Million ▲ +137.4%
2012 0.82x CN¥15.08 Million CN¥18.30 Million ▼ -93.8%
2009 13.30x CN¥92.39 Million CN¥6.95 Million ▲ +181.3%
2008 -16.36x CN¥-19.64 Million CN¥1.20 Million ▼ -1834.5%
2007 0.94x CN¥24.84 Million CN¥26.34 Million ▼ -1.7%
2006 0.96x CN¥36.33 Million CN¥37.87 Million ▲ +32.2%
2005 0.73x CN¥23.63 Million CN¥32.57 Million ▼ -1.2%
2004 0.73x CN¥23.90 Million CN¥32.53 Million ▼ -4.6%
2003 0.77x CN¥18.83 Million CN¥24.45 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.