Changchun UP Optotech Co Ltd Cash Flow Quality Index
Changchun UP Optotech Co Ltd cash flow quality index. 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. See Changchun UP Optotech Co Ltd (002338) financial flexibility to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Changchun UP Optotech Co Ltd (2006–2024)
Cash flow quality index of Changchun UP Optotech Co Ltd from 2006 to 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. Explore Changchun UP Optotech Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Changchun UP Optotech Co Ltd Cash Flow Quality Index by Year (2006–2024)
Changchun UP Optotech Co Ltd cash flow quality index by year from 2006 to 2024. Year-by-year earnings quality comparison for Changchun UP Optotech Co Ltd. For the full cash flow conversion analysis, see 002338 cash generation efficiency.
| 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 | — |