Spearhead Integrated Marketing (300071) — Cash Flow Quality Index
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 cash flow to debt ratio of Spearhead Integrated Marketing to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see Spearhead Integrated Marketing (300071) cash conversion ratio.
Annual Cash Flow Quality Index for Spearhead Integrated Marketing (2007–2022)
Year-by-year earnings quality comparison for Spearhead Integrated Marketing.
| 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 | — |