Changchun UP Optotech Co Ltd (002338) — Cash Flow Quality Index

Latest as of September 2025: -5.11x

Changchun UP Optotech Co Ltd (002338) has a Cash Flow Quality Index of -5.11x as of September 2025. Operating cash flow of CN¥-36.83 Million is below net income of CN¥7.21 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 002338 long-term investments to assets to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-5.11x
Operating CF / Net Income

Operating Cash Flow

CN¥-36.83 Million
CNY

Net Income

CN¥7.21 Million
CNY

Data as of

Sep 2025
Most recent filing

Changchun UP Optotech Co Ltd Cash Flow Quality Index (2006–2024)

Historical Cash Flow Quality Index for Changchun UP Optotech Co Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Changchun UP Optotech Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Changchun UP Optotech Co Ltd (2006–2024)

Year-by-year earnings quality comparison for Changchun UP Optotech Co Ltd. For live market cap and the full company financial profile, see market cap of Changchun UP Optotech Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 -0.28x CN¥-29.91 Million CN¥106.49 Million ▼ -137.1%
2023 0.76x CN¥93.37 Million CN¥123.27 Million ▲ +30.3%
2022 0.58x CN¥60.38 Million CN¥103.86 Million ▼ -32.9%
2021 0.87x CN¥44.28 Million CN¥51.10 Million ▼ -21.6%
2020 1.10x CN¥58.03 Million CN¥52.51 Million ▼ -23.2%
2019 1.44x CN¥71.96 Million CN¥50.04 Million ▲ +730.0%
2018 0.17x CN¥7.63 Million CN¥44.05 Million ▲ +289.6%
2017 -0.09x CN¥-4.71 Million CN¥51.49 Million ▲ +71.3%
2016 -0.32x CN¥-19.00 Million CN¥59.61 Million ▼ -122.2%
2015 1.44x CN¥71.78 Million CN¥49.94 Million ▲ +1162.0%
2014 0.11x CN¥7.80 Million CN¥68.47 Million ▼ -69.9%
2013 0.38x CN¥29.36 Million CN¥77.63 Million ▲ +304.6%
2012 -0.18x CN¥-10.49 Million CN¥56.77 Million ▼ -172.4%
2011 0.26x CN¥13.86 Million CN¥54.27 Million ▼ -54.0%
2010 0.56x CN¥26.67 Million CN¥48.00 Million ▼ -42.7%
2009 0.97x CN¥39.29 Million CN¥40.56 Million ▼ -6.3%
2008 1.03x CN¥36.43 Million CN¥35.23 Million ▼ -43.1%
2007 1.82x CN¥53.23 Million CN¥29.30 Million ▲ +55.8%
2006 1.17x CN¥25.47 Million CN¥21.85 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.