Shanghai Kaibao Pharmaceutical (300039) — Cash Flow Quality Index

Latest as of September 2025: 2.93x

Shanghai Kaibao Pharmaceutical (300039) has a Cash Flow Quality Index of 2.93x as of September 2025. Operating cash flow of CN¥190.98 Million exceeds net income of CN¥65.09 Million, indicating high earnings quality where cash backs reported profits. Explore investment intensity of Shanghai Kaibao Pharmaceutical to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.93x
Operating CF / Net Income

Operating Cash Flow

CN¥190.98 Million
CNY

Net Income

CN¥65.09 Million
CNY

Data as of

Sep 2025
Most recent filing

Shanghai Kaibao Pharmaceutical Cash Flow Quality Index (2006–2024)

Historical Cash Flow Quality Index for Shanghai Kaibao Pharmaceutical across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of Shanghai Kaibao Pharmaceutical to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Shanghai Kaibao Pharmaceutical (2006–2024)

Year-by-year earnings quality comparison for Shanghai Kaibao Pharmaceutical. For live market cap and the full company financial profile, see Shanghai Kaibao Pharmaceutical (300039) market capitalisation.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.74x CN¥278.95 Million CN¥374.91 Million ▼ -36.2%
2023 1.17x CN¥382.66 Million CN¥327.87 Million ▼ -41.1%
2022 1.98x CN¥376.42 Million CN¥190.08 Million ▲ +120.1%
2021 0.90x CN¥126.08 Million CN¥140.11 Million ▼ -61.9%
2020 2.36x CN¥250.65 Million CN¥106.12 Million ▲ +77.4%
2019 1.33x CN¥334.09 Million CN¥250.99 Million ▲ +15.1%
2018 1.16x CN¥262.36 Million CN¥226.81 Million ▲ +28.2%
2017 0.90x CN¥245.76 Million CN¥272.30 Million ▼ -19.0%
2016 1.11x CN¥314.88 Million CN¥282.61 Million ▼ -4.1%
2015 1.16x CN¥327.08 Million CN¥281.65 Million ▲ +43.7%
2014 0.81x CN¥282.38 Million CN¥349.35 Million ▼ -4.6%
2013 0.85x CN¥270.23 Million CN¥318.82 Million ▼ -15.6%
2012 1.00x CN¥243.32 Million CN¥242.19 Million ▲ +71.2%
2011 0.59x CN¥98.31 Million CN¥167.56 Million ▲ +266.8%
2010 0.16x CN¥19.79 Million CN¥123.70 Million ▼ -79.2%
2009 0.77x CN¥52.74 Million CN¥68.67 Million ▲ +136.8%
2008 0.32x CN¥18.70 Million CN¥57.65 Million ▼ -37.6%
2007 0.52x CN¥23.27 Million CN¥44.81 Million ▼ -45.0%
2006 0.94x CN¥19.70 Million CN¥20.87 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.