GEM Co Ltd (002340) — Cash Flow Quality Index

Latest as of September 2025: 2.57x

GEM Co Ltd (002340) has a Cash Flow Quality Index of 2.57x as of September 2025. Operating cash flow of CN¥796.14 Million exceeds net income of CN¥309.64 Million, indicating high earnings quality where cash backs reported profits. Explore how well can GEM Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.57x
Operating CF / Net Income

Operating Cash Flow

CN¥796.14 Million
CNY

Net Income

CN¥309.64 Million
CNY

Data as of

Sep 2025
Most recent filing

GEM Co Ltd Cash Flow Quality Index (2006–2024)

Historical Cash Flow Quality Index for GEM Co Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see GEM Co Ltd (002340) cash conversion ratio.

Annual Cash Flow Quality Index for GEM Co Ltd (2006–2024)

Year-by-year earnings quality comparison for GEM Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 2.30x CN¥3.05 Billion CN¥1.33 Billion ▼ -0.7%
2023 2.32x CN¥2.16 Billion CN¥934.49 Million ▲ +17936.4%
2022 -0.01x CN¥-17.30 Million CN¥1.33 Billion ▼ -101.7%
2021 0.77x CN¥741.72 Million CN¥960.45 Million ▼ -61.4%
2020 2.00x CN¥854.06 Million CN¥427.21 Million ▲ +103.3%
2019 0.98x CN¥737.12 Million CN¥749.50 Million ▼ -22.3%
2018 1.27x CN¥985.10 Million CN¥778.70 Million ▲ +253.8%
2017 0.36x CN¥233.32 Million CN¥652.48 Million ▼ -7.6%
2016 0.39x CN¥115.93 Million CN¥299.63 Million ▲ +128.3%
2015 -1.37x CN¥-298.75 Million CN¥218.64 Million ▼ -1662.7%
2014 0.09x CN¥22.64 Million CN¥258.88 Million ▼ -35.7%
2013 0.14x CN¥22.89 Million CN¥168.35 Million ▲ +107.8%
2012 -1.74x CN¥-250.63 Million CN¥144.27 Million ▼ -278.4%
2011 0.97x CN¥117.40 Million CN¥120.54 Million ▲ +125.0%
2010 -3.90x CN¥-334.44 Million CN¥85.69 Million ▼ -401.9%
2009 1.29x CN¥73.67 Million CN¥56.98 Million ▲ +0.7%
2008 1.28x CN¥51.92 Million CN¥40.44 Million ▲ +158.2%
2007 0.50x CN¥17.54 Million CN¥35.27 Million ▼ -14.7%
2006 0.58x CN¥6.75 Million CN¥11.58 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.