Western Metal Materials Co Ltd (002149) — Cash Flow Quality Index

Latest as of September 2025: -0.04x

Western Metal Materials Co Ltd (002149) has a Cash Flow Quality Index of -0.04x as of September 2025. Operating cash flow of CN¥-317.86K is below net income of CN¥8.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 002149 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.04x
Operating CF / Net Income

Operating Cash Flow

CN¥-317.86K
CNY

Net Income

CN¥8.09 Million
CNY

Data as of

Sep 2025
Most recent filing

Western Metal Materials Co Ltd Cash Flow Quality Index (2004–2024)

Historical Cash Flow Quality Index for Western Metal Materials Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Western Metal Materials Co Ltd (002149) cash flow conversion.

Annual Cash Flow Quality Index for Western Metal Materials Co Ltd (2004–2024)

Year-by-year earnings quality comparison for Western Metal Materials Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 2.31x CN¥426.93 Million CN¥184.83 Million ▲ +172.5%
2023 0.85x CN¥237.30 Million CN¥279.99 Million ▲ +823.4%
2022 0.09x CN¥23.64 Million CN¥257.54 Million ▲ +462.4%
2021 -0.03x CN¥-4.45 Million CN¥175.58 Million ▲ +98.8%
2020 -2.16x CN¥-267.31 Million CN¥123.97 Million ▼ -275.5%
2019 1.23x CN¥143.56 Million CN¥116.87 Million ▲ +11.1%
2018 1.11x CN¥113.86 Million CN¥102.95 Million ▲ +135.9%
2017 -3.08x CN¥-281.34 Million CN¥91.45 Million ▼ -74.8%
2016 -1.76x CN¥-71.97 Million CN¥40.90 Million ▼ -195.2%
2014 1.85x CN¥72.34 Million CN¥39.12 Million ▲ +78.8%
2013 1.03x CN¥53.66 Million CN¥51.90 Million ▼ -68.0%
2012 3.23x CN¥176.18 Million CN¥54.47 Million ▼ -31.7%
2011 4.74x CN¥29.23 Million CN¥6.17 Million ▲ +319.1%
2010 -2.16x CN¥-145.04 Million CN¥67.07 Million ▼ -1268.1%
2009 0.19x CN¥8.29 Million CN¥44.76 Million ▲ +144.4%
2008 -0.42x CN¥-19.11 Million CN¥45.87 Million ▼ -157.5%
2007 0.72x CN¥32.34 Million CN¥44.66 Million ▼ -39.2%
2006 1.19x CN¥40.54 Million CN¥34.02 Million ▲ +92.7%
2005 0.62x CN¥14.81 Million CN¥23.94 Million ▲ +225.9%
2004 -0.49x CN¥-10.37 Million CN¥21.11 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.