Chow Tai Seng Jewellery Co Ltd (002867) — Cash Flow Quality Index

Latest as of September 2025: 0.62x

Chow Tai Seng Jewellery Co Ltd (002867) has a Cash Flow Quality Index of 0.62x as of September 2025. Operating cash flow of CN¥177.22 Million is below net income of CN¥287.73 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Chow Tai Seng Jewellery Co Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.62x
Operating CF / Net Income

Operating Cash Flow

CN¥177.22 Million
CNY

Net Income

CN¥287.73 Million
CNY

Data as of

Sep 2025
Most recent filing

Chow Tai Seng Jewellery Co Ltd Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Chow Tai Seng Jewellery Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Chow Tai Seng Jewellery Co Ltd.

Annual Cash Flow Quality Index for Chow Tai Seng Jewellery Co Ltd (2011–2025)

Year-by-year earnings quality comparison for Chow Tai Seng Jewellery Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 0.42x CN¥464.01 Million CN¥1.10 Billion ▼ -77.3%
2024 1.85x CN¥1.86 Billion CN¥1.00 Billion ▲ +20.7%
2023 1.53x CN¥2.01 Billion CN¥1.31 Billion ▲ +63.9%
2022 0.94x CN¥1.02 Billion CN¥1.09 Billion ▲ +482.1%
2021 0.16x CN¥196.52 Million CN¥1.22 Billion ▼ -88.0%
2020 1.34x CN¥1.36 Billion CN¥1.01 Billion ▲ +66.9%
2019 0.80x CN¥797.79 Million CN¥991.33 Million ▲ +77.0%
2018 0.45x CN¥366.58 Million CN¥806.11 Million ▼ -24.1%
2017 0.60x CN¥354.86 Million CN¥592.07 Million ▼ -38.8%
2016 0.98x CN¥418.05 Million CN¥426.67 Million ▼ -27.0%
2015 1.34x CN¥473.98 Million CN¥353.08 Million ▲ +247.0%
2014 0.39x CN¥125.53 Million CN¥324.45 Million ▼ -70.6%
2013 1.32x CN¥322.28 Million CN¥244.64 Million ▲ +180.3%
2012 0.47x CN¥132.25 Million CN¥281.39 Million ▼ -46.8%
2011 0.88x CN¥206.74 Million CN¥234.02 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.