Guangdong Advertising Co Ltd (002400) — Cash Flow Quality Index

Latest as of September 2025: 3.62x

Guangdong Advertising Co Ltd (002400) has a Cash Flow Quality Index of 3.62x as of September 2025. Operating cash flow of CN¥127.51 Million exceeds net income of CN¥35.25 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Guangdong Advertising Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

3.62x
Operating CF / Net Income

Operating Cash Flow

CN¥127.51 Million
CNY

Net Income

CN¥35.25 Million
CNY

Data as of

Sep 2025
Most recent filing

Guangdong Advertising Co Ltd Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Guangdong Advertising Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Guangdong Advertising Co Ltd cash flow conversion.

Annual Cash Flow Quality Index for Guangdong Advertising Co Ltd (2006–2025)

Year-by-year earnings quality comparison for Guangdong Advertising Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 -4.75x CN¥-427.00 Million CN¥89.97 Million ▼ -31.7%
2024 -3.60x CN¥-296.87 Million CN¥82.35 Million ▼ -223.1%
2023 2.93x CN¥448.23 Million CN¥153.09 Million ▲ +309.0%
2022 -1.40x CN¥-302.33 Million CN¥215.80 Million ▼ -145.4%
2021 3.09x CN¥595.36 Million CN¥192.95 Million ▲ +3.3%
2019 2.99x CN¥544.84 Million CN¥182.44 Million ▲ +37.2%
2018 2.18x CN¥549.90 Million CN¥252.61 Million ▲ +154.5%
2016 0.86x CN¥596.99 Million CN¥697.83 Million ▲ +95.5%
2015 0.44x CN¥265.43 Million CN¥606.48 Million ▲ +61.2%
2014 0.27x CN¥132.26 Million CN¥487.27 Million ▼ -22.4%
2013 0.35x CN¥121.11 Million CN¥346.38 Million ▲ +58.9%
2012 0.22x CN¥47.00 Million CN¥213.56 Million ▲ +147.8%
2011 -0.46x CN¥-52.91 Million CN¥114.82 Million ▲ +50.2%
2010 -0.92x CN¥-63.00 Million CN¥68.14 Million ▼ -249.5%
2009 0.62x CN¥33.18 Million CN¥53.64 Million ▼ -56.7%
2008 1.43x CN¥64.48 Million CN¥45.16 Million ▲ +42.0%
2007 1.01x CN¥39.76 Million CN¥39.54 Million ▲ +86133.7%
2006 0.00x CN¥20.93K CN¥17.95 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.