Changchun UP Optotech Co Ltd (002338) — 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. Explore how efficiently does Changchun UP Optotech Co Ltd generate cash to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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 (002338) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
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 Changchun UP Optotech Co Ltd (002338) market capitalisation.
| 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 | — |