Ledman Optoelectronic Co Ltd (300162) — Cash Flow Quality Index

Latest as of September 2025: -0.95x

Ledman Optoelectronic Co Ltd (300162) has a Cash Flow Quality Index of -0.95x as of September 2025. Operating cash flow of CN¥-3.81 Million is below net income of CN¥4.01 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300162 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.95x
Operating CF / Net Income

Operating Cash Flow

CN¥-3.81 Million
CNY

Net Income

CN¥4.01 Million
CNY

Data as of

Sep 2025
Most recent filing

Ledman Optoelectronic Co Ltd Cash Flow Quality Index (2007–2022)

Historical Cash Flow Quality Index for Ledman Optoelectronic Co Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300162 cash flow conversion.

Annual Cash Flow Quality Index for Ledman Optoelectronic Co Ltd (2007–2022)

Year-by-year earnings quality comparison for Ledman Optoelectronic Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2022 1.73x CN¥47.59 Million CN¥27.47 Million ▲ +97.5%
2021 0.88x CN¥41.72 Million CN¥47.57 Million ▲ +0.4%
2019 0.87x CN¥40.11 Million CN¥45.92 Million ▲ +1593.8%
2017 0.05x CN¥1.12 Million CN¥21.67 Million ▼ -98.4%
2016 3.24x CN¥98.87 Million CN¥30.52 Million ▲ +25.2%
2015 2.59x CN¥47.35 Million CN¥18.30 Million ▲ +17.5%
2014 2.20x CN¥70.61 Million CN¥32.08 Million ▲ +210.3%
2013 -2.00x CN¥-34.69 Million CN¥17.38 Million ▼ -176.9%
2012 2.60x CN¥57.58 Million CN¥22.17 Million ▲ +598.2%
2011 -0.52x CN¥-17.26 Million CN¥33.11 Million ▼ -195.5%
2010 0.55x CN¥21.26 Million CN¥38.97 Million ▼ -58.3%
2009 1.31x CN¥28.03 Million CN¥21.42 Million ▲ +120.2%
2008 0.59x CN¥6.36 Million CN¥10.71 Million ▼ -15.6%
2007 0.70x CN¥11.88 Million CN¥16.86 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.