Spearhead Integrated Marketing (300071) — Cash Flow Quality Index

Latest as of June 2023: -0.22x

Spearhead Integrated Marketing (300071) has a Cash Flow Quality Index of -0.22x as of June 2023. Operating cash flow of CN¥-1.88 Million is below net income of CN¥8.46 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300071 cash flow conversion to assess how effectively this company generates cash.

Cash Flow Quality Index

-0.22x
Operating CF / Net Income

Operating Cash Flow

CN¥-1.88 Million
CNY

Net Income

CN¥8.46 Million
CNY

Data as of

Jun 2023
Most recent filing

Spearhead Integrated Marketing Cash Flow Quality Index (2007–2022)

Historical Cash Flow Quality Index for Spearhead Integrated Marketing across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Spearhead Integrated Marketing (300071) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Spearhead Integrated Marketing (2007–2022)

Year-by-year earnings quality comparison for Spearhead Integrated Marketing. For live market cap and the full company financial profile, see 300071 market cap.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2022 4.95x CN¥144.46 Million CN¥29.17 Million ▲ +2824.8%
2021 0.17x CN¥38.87 Million CN¥229.52 Million ▼ -98.2%
2019 9.24x CN¥107.70 Million CN¥11.65 Million ▲ +4105.4%
2016 0.22x CN¥31.07 Million CN¥141.33 Million ▼ -87.0%
2015 1.69x CN¥215.40 Million CN¥127.66 Million ▲ +5.9%
2014 1.59x CN¥112.30 Million CN¥70.50 Million ▲ +1048.6%
2012 0.14x CN¥5.29 Million CN¥38.15 Million ▲ +2191.3%
2009 0.01x CN¥155.00K CN¥25.61 Million ▼ -99.0%
2008 0.62x CN¥13.09 Million CN¥21.08 Million ▲ +28.1%
2007 0.48x CN¥9.72 Million CN¥20.05 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.