Chongqing Sansheng Building Materials Co Ltd (002742) — Cash Flow Quality Index

Latest as of September 2024: -0.36x

Chongqing Sansheng Building Materials Co Ltd (002742) has a Cash Flow Quality Index of -0.36x as of September 2024. Operating cash flow of CN¥-9.61 Million is below net income of CN¥26.47 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Chongqing Sansheng Building Materials Co to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.36x
Operating CF / Net Income

Operating Cash Flow

CN¥-9.61 Million
CNY

Net Income

CN¥26.47 Million
CNY

Data as of

Sep 2024
Most recent filing

Chongqing Sansheng Building Materials Co Ltd Cash Flow Quality Index (2011–2020)

Historical Cash Flow Quality Index for Chongqing Sansheng Building Materials Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Chongqing Sansheng Building Materials Co (002742) cash flow conversion.

Annual Cash Flow Quality Index for Chongqing Sansheng Building Materials Co Ltd (2011–2020)

Year-by-year earnings quality comparison for Chongqing Sansheng Building Materials Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2020 1.67x CN¥140.90 Million CN¥84.47 Million ▲ +56.5%
2019 1.07x CN¥154.66 Million CN¥145.16 Million ▲ +275.2%
2018 -0.61x CN¥-85.46 Million CN¥140.52 Million ▼ -164.3%
2017 0.95x CN¥179.35 Million CN¥189.74 Million ▼ -9.0%
2016 1.04x CN¥125.12 Million CN¥120.52 Million ▲ +128.2%
2015 0.46x CN¥56.08 Million CN¥123.25 Million ▲ +138.7%
2014 -1.18x CN¥-118.95 Million CN¥101.22 Million ▼ -154.4%
2013 -0.46x CN¥-47.28 Million CN¥102.34 Million ▼ -301.3%
2012 0.23x CN¥23.51 Million CN¥102.48 Million ▼ -39.9%
2011 0.38x CN¥33.30 Million CN¥87.23 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.