Beijing Ultrapower Software (300002) — Cash Flow Quality Index

Latest as of September 2025: 1.44x

Beijing Ultrapower Software (300002) has a Cash Flow Quality Index of 1.44x as of September 2025. Operating cash flow of CN¥310.16 Million exceeds net income of CN¥214.92 Million, indicating high earnings quality where cash backs reported profits. Explore Beijing Ultrapower Software (300002) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.44x
Operating CF / Net Income

Operating Cash Flow

CN¥310.16 Million
CNY

Net Income

CN¥214.92 Million
CNY

Data as of

Sep 2025
Most recent filing

Beijing Ultrapower Software Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Beijing Ultrapower Software across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Beijing Ultrapower Software (300002) cash conversion ratio.

Annual Cash Flow Quality Index for Beijing Ultrapower Software (2006–2025)

Year-by-year earnings quality comparison for Beijing Ultrapower Software.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.43x CN¥1.14 Billion CN¥798.23 Million ▲ +23.2%
2024 1.16x CN¥1.65 Billion CN¥1.42 Billion ▼ -4.5%
2023 1.22x CN¥1.08 Billion CN¥887.18 Million ▼ -38.1%
2022 1.96x CN¥1.04 Billion CN¥532.33 Million ▲ +74.7%
2021 1.12x CN¥410.60 Million CN¥365.43 Million ▼ -42.7%
2020 1.96x CN¥641.50 Million CN¥327.35 Million ▼ -42.2%
2018 3.39x CN¥272.15 Million CN¥80.25 Million ▼ -25.0%
2017 4.52x CN¥540.66 Million CN¥119.55 Million ▲ +2413.3%
2016 0.18x CN¥91.29 Million CN¥507.33 Million ▼ -1.6%
2015 0.18x CN¥64.24 Million CN¥351.34 Million ▼ -69.3%
2014 0.59x CN¥371.22 Million CN¥624.27 Million ▼ -15.3%
2013 0.70x CN¥363.19 Million CN¥517.54 Million ▲ +30.8%
2012 0.54x CN¥229.04 Million CN¥426.91 Million ▼ -11.4%
2011 0.61x CN¥214.26 Million CN¥353.69 Million ▲ +1.3%
2010 0.60x CN¥195.66 Million CN¥327.18 Million ▼ -23.7%
2009 0.78x CN¥212.10 Million CN¥270.48 Million ▼ -34.2%
2008 1.19x CN¥143.63 Million CN¥120.55 Million ▲ +65.3%
2007 0.72x CN¥63.68 Million CN¥88.36 Million ▼ -39.5%
2006 1.19x CN¥26.13 Million CN¥21.95 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.