Xiamen Changelight (300102) — Cash Flow Quality Index

Latest as of September 2025: 4.08x

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 Xiamen Changelight (300102) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

4.08x
Operating CF / Net Income

Operating Cash Flow

CN¥76.36 Million
CNY

Net Income

CN¥18.72 Million
CNY

Data as of

Sep 2025
Most recent filing

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. Check Xiamen Changelight (300102) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Xiamen Changelight (2007–2024)

Year-by-year earnings quality comparison for Xiamen Changelight. For live market cap and the full company financial profile, see 300102 market cap overview.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.