Beijing Toread Outdoor Product (300005) — Cash Flow Quality Index

Latest as of September 2025: 0.39x

Beijing Toread Outdoor Product (300005) has a Cash Flow Quality Index of 0.39x as of September 2025. Operating cash flow of CN¥5.08 Million is below net income of CN¥12.94 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Beijing Toread Outdoor Product to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.39x
Operating CF / Net Income

Operating Cash Flow

CN¥5.08 Million
CNY

Net Income

CN¥12.94 Million
CNY

Data as of

Sep 2025
Most recent filing

Beijing Toread Outdoor Product Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Beijing Toread Outdoor Product across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Beijing Toread Outdoor Product (300005) cash flow conversion.

Annual Cash Flow Quality Index for Beijing Toread Outdoor Product (2006–2025)

Year-by-year earnings quality comparison for Beijing Toread Outdoor Product.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 0.52x CN¥40.76 Million CN¥78.99 Million ▼ -82.9%
2024 3.01x CN¥225.13 Million CN¥74.76 Million ▼ -47.1%
2023 5.69x CN¥408.58 Million CN¥71.80 Million ▲ +51.1%
2022 3.77x CN¥202.38 Million CN¥53.74 Million ▲ +543.8%
2021 0.58x CN¥31.46 Million CN¥53.79 Million ▲ +61.1%
2019 0.36x CN¥38.33 Million CN¥105.59 Million ▼ -85.7%
2016 2.53x CN¥284.29 Million CN¥112.25 Million ▲ +934.4%
2015 0.24x CN¥61.91 Million CN¥252.86 Million ▼ -76.3%
2014 1.03x CN¥290.91 Million CN¥282.04 Million ▲ +14.1%
2013 0.90x CN¥218.27 Million CN¥241.44 Million ▼ -32.3%
2012 1.33x CN¥224.68 Million CN¥168.30 Million ▲ +10.5%
2011 1.21x CN¥129.46 Million CN¥107.15 Million ▼ -22.5%
2010 1.56x CN¥84.08 Million CN¥53.90 Million ▲ +41.1%
2009 1.11x CN¥48.68 Million CN¥44.03 Million ▼ -12.8%
2008 1.27x CN¥32.33 Million CN¥25.51 Million ▲ +546.6%
2007 0.20x CN¥2.15 Million CN¥10.98 Million ▼ -90.4%
2006 2.04x CN¥6.41 Million CN¥3.15 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.