Lingyi iTech Guangdong Co (002600) — Cash Flow Quality Index

Latest as of December 2025: 6.20x

Lingyi iTech Guangdong Co (002600) has a Cash Flow Quality Index of 6.20x as of December 2025. Operating cash flow of CN¥2.15 Billion exceeds net income of CN¥346.35 Million, indicating high earnings quality where cash backs reported profits. Explore 002600 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

6.20x
Operating CF / Net Income

Operating Cash Flow

CN¥2.15 Billion
CNY

Net Income

CN¥346.35 Million
CNY

Data as of

Dec 2025
Most recent filing

Lingyi iTech Guangdong Co Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Lingyi iTech Guangdong Co across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 002600 cash flow conversion.

Annual Cash Flow Quality Index for Lingyi iTech Guangdong Co (2008–2025)

Year-by-year earnings quality comparison for Lingyi iTech Guangdong Co.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.96x CN¥4.48 Billion CN¥2.29 Billion ▼ -14.6%
2024 2.29x CN¥4.02 Billion CN¥1.75 Billion ▼ -11.2%
2023 2.58x CN¥5.30 Billion CN¥2.05 Billion ▼ -0.5%
2022 2.59x CN¥4.12 Billion CN¥1.59 Billion ▲ +189.9%
2021 0.89x CN¥1.06 Billion CN¥1.18 Billion ▼ -17.8%
2020 1.09x CN¥2.47 Billion CN¥2.27 Billion ▼ -31.3%
2019 1.58x CN¥3.00 Billion CN¥1.89 Billion ▲ +203.2%
2017 0.52x CN¥881.34 Million CN¥1.69 Billion ▲ +395.9%
2016 -0.18x CN¥-44.45 Million CN¥251.57 Million ▼ -102.0%
2015 9.01x CN¥255.90 Million CN¥28.40 Million ▲ +216.6%
2013 -7.73x CN¥-94.25 Million CN¥12.19 Million ▼ -902.8%
2012 -0.77x CN¥-43.74 Million CN¥56.75 Million ▼ -33.0%
2011 -0.58x CN¥-39.06 Million CN¥67.42 Million ▼ -158.1%
2010 1.00x CN¥105.84 Million CN¥106.23 Million ▼ -0.2%
2009 1.00x CN¥64.65 Million CN¥64.76 Million ▲ +677.5%
2008 0.13x CN¥8.38 Million CN¥65.26 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.