Hand Enterprise Solutions Co (300170) — Cash Flow Quality Index

Latest as of March 2023: -1.16x

Hand Enterprise Solutions Co (300170) has a Cash Flow Quality Index of -1.16x as of March 2023. Operating cash flow of CN¥-36.73 Million is below net income of CN¥31.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Hand Enterprise Solutions Co cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.16x
Operating CF / Net Income

Operating Cash Flow

CN¥-36.73 Million
CNY

Net Income

CN¥31.62 Million
CNY

Data as of

Mar 2023
Most recent filing

Hand Enterprise Solutions Co Cash Flow Quality Index (2007–2024)

Historical Cash Flow Quality Index for Hand Enterprise Solutions Co across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Hand Enterprise Solutions Co (300170) cash flow conversion.

Annual Cash Flow Quality Index for Hand Enterprise Solutions Co (2007–2024)

Year-by-year earnings quality comparison for Hand Enterprise Solutions Co.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.76x CN¥331.95 Million CN¥188.39 Million ▲ +1321.9%
2022 0.12x CN¥54.25 Million CN¥437.77 Million ▼ -87.2%
2021 0.97x CN¥191.40 Million CN¥197.07 Million ▼ -85.7%
2020 6.80x CN¥446.51 Million CN¥65.71 Million ▲ +950.1%
2019 0.65x CN¥66.26 Million CN¥102.40 Million ▲ +23.9%
2018 0.52x CN¥201.99 Million CN¥386.88 Million ▲ +776.0%
2017 -0.08x CN¥-25.00 Million CN¥323.75 Million ▲ +93.1%
2016 -1.12x CN¥-270.46 Million CN¥241.38 Million ▼ -216.5%
2015 0.96x CN¥206.13 Million CN¥214.24 Million ▲ +181.8%
2014 0.34x CN¥60.54 Million CN¥177.30 Million ▼ -21.7%
2013 0.44x CN¥63.68 Million CN¥146.06 Million ▲ +16.5%
2012 0.37x CN¥44.93 Million CN¥120.03 Million ▼ -21.2%
2011 0.48x CN¥44.55 Million CN¥93.77 Million ▼ -11.7%
2010 0.54x CN¥34.03 Million CN¥63.28 Million ▼ -55.4%
2009 1.21x CN¥55.83 Million CN¥46.29 Million ▼ -0.1%
2008 1.21x CN¥41.26 Million CN¥34.19 Million ▲ +499.6%
2007 0.20x CN¥6.84 Million CN¥33.98 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.