Guangdong Yantang Dairy Co Ltd (002732) — Cash Flow Quality Index

Latest as of September 2025: 3.06x

Guangdong Yantang Dairy Co Ltd (002732) has a Cash Flow Quality Index of 3.06x as of September 2025. Operating cash flow of CN¥56.20 Million exceeds net income of CN¥18.37 Million, indicating high earnings quality where cash backs reported profits. Explore Guangdong Yantang Dairy Co Ltd long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

3.06x
Operating CF / Net Income

Operating Cash Flow

CN¥56.20 Million
CNY

Net Income

CN¥18.37 Million
CNY

Data as of

Sep 2025
Most recent filing

Guangdong Yantang Dairy Co Ltd Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Guangdong Yantang Dairy Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Guangdong Yantang Dairy Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Guangdong Yantang Dairy Co Ltd (2011–2025)

Year-by-year earnings quality comparison for Guangdong Yantang Dairy Co Ltd. For live market cap and the full company financial profile, see market value of Guangdong Yantang Dairy Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 3.65x CN¥210.04 Million CN¥57.63 Million ▲ +150.4%
2024 1.46x CN¥149.94 Million CN¥103.02 Million ▼ -17.8%
2023 1.77x CN¥316.58 Million CN¥178.83 Million ▼ -5.4%
2022 1.87x CN¥189.94 Million CN¥101.48 Million ▲ +5.9%
2021 1.77x CN¥275.78 Million CN¥156.00 Million ▼ -10.3%
2020 1.97x CN¥211.85 Million CN¥107.47 Million ▲ +14.9%
2019 1.72x CN¥218.15 Million CN¥127.18 Million ▼ -44.2%
2018 3.08x CN¥139.45 Million CN¥45.33 Million ▲ +126.5%
2017 1.36x CN¥168.40 Million CN¥123.97 Million ▲ +6.3%
2016 1.28x CN¥135.33 Million CN¥105.92 Million ▲ +18.4%
2015 1.08x CN¥103.47 Million CN¥95.88 Million ▼ -16.3%
2014 1.29x CN¥101.63 Million CN¥78.80 Million ▼ -16.4%
2013 1.54x CN¥108.48 Million CN¥70.31 Million ▼ -12.5%
2012 1.76x CN¥115.17 Million CN¥65.29 Million ▲ +28.3%
2011 1.37x CN¥71.16 Million CN¥51.76 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.