Xiamen Changelight (300102) — Cash Flow Quality Index
Xiamen Changelight (300102) has a Cash Flow Quality Index of 4.08x as of September 2025. Operating cash flow of CN¥76.36 Million exceeds net income of CN¥18.72 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Xiamen Changelight service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Xiamen Changelight Cash Flow Quality Index (2007–2024)
Historical Cash Flow Quality Index for Xiamen Changelight across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300102 operating cash flow.
Annual Cash Flow Quality Index for Xiamen Changelight (2007–2024)
Year-by-year earnings quality comparison for Xiamen Changelight.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 5.68x | CN¥545.89 Million | CN¥96.08 Million | ▼ -33.6% |
| 2023 | 8.56x | CN¥270.63 Million | CN¥31.61 Million | ▲ +188.4% |
| 2021 | 2.97x | CN¥552.01 Million | CN¥185.93 Million | ▲ +128.8% |
| 2018 | 1.30x | CN¥233.61 Million | CN¥179.99 Million | ▼ -39.0% |
| 2017 | 2.13x | CN¥447.73 Million | CN¥210.56 Million | ▲ +243.5% |
| 2016 | -1.48x | CN¥-71.70 Million | CN¥48.38 Million | ▼ -171.1% |
| 2014 | 2.08x | CN¥116.47 Million | CN¥55.90 Million | ▲ +56.7% |
| 2013 | 1.33x | CN¥140.21 Million | CN¥105.47 Million | ▲ +25.6% |
| 2012 | 1.06x | CN¥114.76 Million | CN¥108.44 Million | ▲ +991.9% |
| 2011 | -0.12x | CN¥-21.10 Million | CN¥177.84 Million | ▼ -118.9% |
| 2010 | 0.63x | CN¥86.10 Million | CN¥137.11 Million | ▼ -63.1% |
| 2009 | 1.70x | CN¥143.07 Million | CN¥84.07 Million | ▲ +251.0% |
| 2008 | 0.48x | CN¥31.98 Million | CN¥65.95 Million | ▲ +166.2% |
| 2007 | -0.73x | CN¥-16.19 Million | CN¥22.11 Million | — |