Jiangsu Asia Pacific Light Alloy Technology Co Ltd (002540) — Cash Flow Quality Index

Latest as of September 2025: -1.12x

Jiangsu Asia Pacific Light Alloy Technology Co Ltd (002540) has a Cash Flow Quality Index of -1.12x as of September 2025. Operating cash flow of CN¥-97.17 Million is below net income of CN¥86.43 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Jiangsu Asia Pacific Light Alloy Technol cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.12x
Operating CF / Net Income

Operating Cash Flow

CN¥-97.17 Million
CNY

Net Income

CN¥86.43 Million
CNY

Data as of

Sep 2025
Most recent filing

Jiangsu Asia Pacific Light Alloy Technology Co Ltd Cash Flow Quality Index (2007–2024)

Historical Cash Flow Quality Index for Jiangsu Asia Pacific Light Alloy Technology Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Jiangsu Asia Pacific Light Alloy Technol cash flow conversion.

Annual Cash Flow Quality Index for Jiangsu Asia Pacific Light Alloy Technology Co Ltd (2007–2024)

Year-by-year earnings quality comparison for Jiangsu Asia Pacific Light Alloy Technology Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.71x CN¥328.91 Million CN¥462.88 Million ▲ +3.0%
2023 0.69x CN¥387.61 Million CN¥561.84 Million ▲ +1622.8%
2022 0.04x CN¥27.02 Million CN¥674.83 Million ▲ +105.9%
2021 -0.68x CN¥-313.07 Million CN¥458.08 Million ▼ -660.2%
2020 -0.09x CN¥-32.12 Million CN¥357.26 Million ▼ -119.6%
2019 0.46x CN¥165.85 Million CN¥362.00 Million ▼ -60.1%
2018 1.15x CN¥430.71 Million CN¥375.08 Million ▲ +437.4%
2017 -0.34x CN¥-103.34 Million CN¥303.63 Million ▲ +2.9%
2016 -0.35x CN¥-104.07 Million CN¥296.77 Million ▼ -151.5%
2015 0.68x CN¥163.99 Million CN¥240.80 Million ▲ +69.9%
2014 0.40x CN¥88.28 Million CN¥220.18 Million ▲ +20.4%
2013 0.33x CN¥48.47 Million CN¥145.56 Million ▲ +162.5%
2012 -0.53x CN¥-52.15 Million CN¥97.95 Million ▲ +13.0%
2011 -0.61x CN¥-77.69 Million CN¥126.90 Million ▼ -517.1%
2010 0.15x CN¥18.83 Million CN¥128.27 Million ▲ +141.1%
2009 -0.36x CN¥-34.66 Million CN¥97.17 Million ▼ -121.4%
2008 1.66x CN¥140.03 Million CN¥84.16 Million ▲ +189.0%
2007 0.58x CN¥29.66 Million CN¥51.50 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.