Shanghai Pret Composites (002324) — Cash Flow Quality Index

Latest as of September 2025: 3.95x

Shanghai Pret Composites (002324) has a Cash Flow Quality Index of 3.95x as of September 2025. Operating cash flow of CN¥465.48 Million exceeds net income of CN¥117.78 Million, indicating high earnings quality where cash backs reported profits. Explore cash flow to debt ratio of Shanghai Pret Composites to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

3.95x
Operating CF / Net Income

Operating Cash Flow

CN¥465.48 Million
CNY

Net Income

CN¥117.78 Million
CNY

Data as of

Sep 2025
Most recent filing

Shanghai Pret Composites Cash Flow Quality Index (2006–2024)

Historical Cash Flow Quality Index for Shanghai Pret Composites across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Shanghai Pret Composites.

Annual Cash Flow Quality Index for Shanghai Pret Composites (2006–2024)

Year-by-year earnings quality comparison for Shanghai Pret Composites.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 -2.23x CN¥-196.81 Million CN¥88.30 Million ▼ -224.9%
2023 1.78x CN¥835.72 Million CN¥468.37 Million ▲ +444.5%
2022 -0.52x CN¥-112.17 Million CN¥216.58 Million ▲ +92.0%
2021 -6.50x CN¥-136.48 Million CN¥21.00 Million ▼ -725.5%
2020 1.04x CN¥413.60 Million CN¥398.11 Million ▼ -51.7%
2019 2.15x CN¥353.16 Million CN¥164.05 Million ▼ -21.2%
2018 2.73x CN¥193.49 Million CN¥70.83 Million ▲ +360.1%
2017 -1.05x CN¥-183.00 Million CN¥174.23 Million ▼ -332.1%
2016 0.45x CN¥125.77 Million CN¥277.94 Million ▼ -51.8%
2015 0.94x CN¥244.65 Million CN¥260.39 Million ▼ -15.6%
2014 1.11x CN¥218.25 Million CN¥196.05 Million ▲ +2669.6%
2013 0.04x CN¥7.93 Million CN¥197.29 Million ▲ +110.0%
2012 -0.40x CN¥-63.46 Million CN¥158.62 Million ▲ +52.4%
2011 -0.84x CN¥-74.05 Million CN¥88.04 Million ▼ -59.1%
2010 -0.53x CN¥-53.15 Million CN¥100.55 Million ▼ -201.1%
2009 0.52x CN¥50.21 Million CN¥96.07 Million ▼ -50.5%
2008 1.06x CN¥41.10 Million CN¥38.91 Million ▲ +2.0%
2007 1.04x CN¥36.91 Million CN¥35.66 Million ▲ +211.3%
2006 -0.93x CN¥-17.00 Million CN¥18.28 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.