Shenyang Cuihua Gold and Silver Jewelry Co Ltd (002731) — Cash Flow Quality Index

Latest as of September 2025: 1.38x

Shenyang Cuihua Gold and Silver Jewelry Co Ltd (002731) has a Cash Flow Quality Index of 1.38x as of September 2025. Operating cash flow of CN¥87.11 Million exceeds net income of CN¥63.11 Million, indicating high earnings quality where cash backs reported profits. Explore 002731 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.38x
Operating CF / Net Income

Operating Cash Flow

CN¥87.11 Million
CNY

Net Income

CN¥63.11 Million
CNY

Data as of

Sep 2025
Most recent filing

Shenyang Cuihua Gold and Silver Jewelry Co Ltd Cash Flow Quality Index (2011–2024)

Historical Cash Flow Quality Index for Shenyang Cuihua Gold and Silver Jewelry Co Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Shenyang Cuihua Gold and Silver Jewelry .

Annual Cash Flow Quality Index for Shenyang Cuihua Gold and Silver Jewelry Co Ltd (2011–2024)

Year-by-year earnings quality comparison for Shenyang Cuihua Gold and Silver Jewelry Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.29x CN¥48.87 Million CN¥168.89 Million ▼ -75.1%
2023 1.16x CN¥200.75 Million CN¥172.72 Million ▲ +197.0%
2022 -1.20x CN¥-55.38 Million CN¥46.19 Million ▼ -135.8%
2021 3.35x CN¥112.20 Million CN¥33.48 Million ▼ -30.4%
2020 4.81x CN¥136.99 Million CN¥28.47 Million ▲ +171.1%
2019 -6.77x CN¥-214.01 Million CN¥31.62 Million ▼ -637.9%
2018 1.26x CN¥35.18 Million CN¥27.95 Million ▼ -6.5%
2017 1.35x CN¥75.92 Million CN¥56.43 Million ▼ -83.7%
2016 8.24x CN¥401.71 Million CN¥48.73 Million ▲ +400.9%
2015 1.65x CN¥94.40 Million CN¥57.36 Million ▼ -35.0%
2014 2.53x CN¥249.39 Million CN¥98.47 Million ▼ -53.0%
2013 5.39x CN¥598.72 Million CN¥111.12 Million ▲ +179.4%
2012 1.93x CN¥168.48 Million CN¥87.36 Million ▲ +67.2%
2011 1.15x CN¥88.97 Million CN¥77.13 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.