By health (300146) — Cash Flow Quality Index
Latest as of September 2025:
1.69x
By health (300146) has a Cash Flow Quality Index of 1.69x as of September 2025. Operating cash flow of CN¥288.55 Million exceeds net income of CN¥170.79 Million, indicating high earnings quality where cash backs reported profits. Explore By health debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.69x
Operating CF / Net Income
Operating Cash Flow
CN¥288.55 Million
CNY
Net Income
CN¥170.79 Million
CNY
Data as of
Sep 2025
Most recent filing
By health Cash Flow Quality Index (2007–2024)
Historical Cash Flow Quality Index for By health across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300146 cash flow conversion.
Annual Cash Flow Quality Index for By health (2007–2024)
Year-by-year earnings quality comparison for By health.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.06x | CN¥685.94 Million | CN¥647.86 Million | ▼ -8.2% |
| 2023 | 1.15x | CN¥2.05 Billion | CN¥1.78 Billion | ▲ +18.0% |
| 2022 | 0.98x | CN¥1.38 Billion | CN¥1.41 Billion | ▼ -5.1% |
| 2021 | 1.03x | CN¥1.82 Billion | CN¥1.77 Billion | ▲ +1.5% |
| 2020 | 1.01x | CN¥1.57 Billion | CN¥1.54 Billion | ▼ -31.7% |
| 2018 | 1.49x | CN¥1.35 Billion | CN¥908.43 Million | ▲ +19.3% |
| 2017 | 1.24x | CN¥954.31 Million | CN¥766.81 Million | ▼ -7.7% |
| 2016 | 1.35x | CN¥684.65 Million | CN¥507.65 Million | ▲ +31.8% |
| 2015 | 1.02x | CN¥634.89 Million | CN¥620.34 Million | ▼ -8.3% |
| 2014 | 1.12x | CN¥560.64 Million | CN¥502.59 Million | ▼ -24.9% |
| 2013 | 1.49x | CN¥626.51 Million | CN¥421.69 Million | ▲ +274.5% |
| 2012 | 0.40x | CN¥111.22 Million | CN¥280.35 Million | ▼ -57.5% |
| 2011 | 0.93x | CN¥173.99 Million | CN¥186.44 Million | ▲ +57.4% |
| 2010 | 0.59x | CN¥54.61 Million | CN¥92.11 Million | ▼ -26.1% |
| 2009 | 0.80x | CN¥41.88 Million | CN¥52.17 Million | ▼ -15.5% |
| 2008 | 0.95x | CN¥25.36 Million | CN¥26.71 Million | ▼ -10.0% |
| 2007 | 1.06x | CN¥12.80 Million | CN¥12.13 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.