Beijing Lier High Temperature Materials Co Ltd (002392) — Cash Flow Quality Index

Latest as of September 2025: 0.47x

Beijing Lier High Temperature Materials Co Ltd (002392) has a Cash Flow Quality Index of 0.47x as of September 2025. Operating cash flow of CN¥61.63 Million is below net income of CN¥130.20 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Beijing Lier High Temperature Materials to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.47x
Operating CF / Net Income

Operating Cash Flow

CN¥61.63 Million
CNY

Net Income

CN¥130.20 Million
CNY

Data as of

Sep 2025
Most recent filing

Beijing Lier High Temperature Materials Co Ltd Cash Flow Quality Index (2007–2024)

Historical Cash Flow Quality Index for Beijing Lier High Temperature Materials Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Beijing Lier High Temperature Materials operating cash flow efficiency.

Annual Cash Flow Quality Index for Beijing Lier High Temperature Materials Co Ltd (2007–2024)

Year-by-year earnings quality comparison for Beijing Lier High Temperature Materials Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.48x CN¥158.85 Million CN¥332.52 Million ▲ +216.3%
2023 -0.41x CN¥-160.17 Million CN¥389.92 Million ▼ -124.3%
2022 1.69x CN¥440.78 Million CN¥261.00 Million ▲ +4046.3%
2021 -0.04x CN¥-17.09 Million CN¥399.27 Million ▼ -131.0%
2020 0.14x CN¥62.73 Million CN¥455.08 Million ▼ -86.2%
2019 1.00x CN¥415.97 Million CN¥417.30 Million ▲ +925.7%
2018 -0.12x CN¥-40.29 Million CN¥333.73 Million ▼ -124.3%
2017 0.50x CN¥80.69 Million CN¥162.53 Million ▲ +69.2%
2016 0.29x CN¥43.39 Million CN¥147.85 Million ▲ +496.4%
2014 -0.07x CN¥-15.06 Million CN¥203.39 Million ▼ -107.8%
2013 0.95x CN¥164.06 Million CN¥172.93 Million ▲ +126.5%
2012 0.42x CN¥46.49 Million CN¥111.02 Million ▲ +241.9%
2011 -0.30x CN¥-35.37 Million CN¥119.85 Million ▼ -57.4%
2010 -0.19x CN¥-20.22 Million CN¥107.88 Million ▼ -120.4%
2009 0.92x CN¥91.02 Million CN¥99.22 Million ▲ +274.6%
2008 -0.53x CN¥-37.46 Million CN¥71.30 Million ▼ -226.1%
2007 0.42x CN¥33.34 Million CN¥80.00 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.