Shanghai Tofflon Science Tech (300171) — Cash Flow Quality Index

Latest as of September 2025: 0.55x

Shanghai Tofflon Science Tech (300171) has a Cash Flow Quality Index of 0.55x as of September 2025. Operating cash flow of CN¥47.30 Million is below net income of CN¥85.66 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300171 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.55x
Operating CF / Net Income

Operating Cash Flow

CN¥47.30 Million
CNY

Net Income

CN¥85.66 Million
CNY

Data as of

Sep 2025
Most recent filing

Shanghai Tofflon Science Tech Cash Flow Quality Index (2007–2024)

Historical Cash Flow Quality Index for Shanghai Tofflon Science Tech across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300171 cash flow metrics.

Annual Cash Flow Quality Index for Shanghai Tofflon Science Tech (2007–2024)

Year-by-year earnings quality comparison for Shanghai Tofflon Science Tech.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 4.23x CN¥880.61 Million CN¥208.27 Million ▲ +912.4%
2023 -0.52x CN¥-312.38 Million CN¥600.24 Million ▼ -290.2%
2022 0.27x CN¥247.15 Million CN¥903.04 Million ▼ -82.3%
2021 1.54x CN¥1.37 Billion CN¥886.17 Million ▼ -33.4%
2020 2.32x CN¥1.12 Billion CN¥481.39 Million ▼ -22.2%
2019 2.98x CN¥446.31 Million CN¥149.80 Million ▲ +17.0%
2018 2.55x CN¥222.04 Million CN¥87.17 Million ▲ +1556.1%
2017 0.15x CN¥20.92 Million CN¥135.99 Million ▼ -65.2%
2016 0.44x CN¥107.41 Million CN¥243.31 Million ▲ +24.0%
2015 0.36x CN¥140.66 Million CN¥395.23 Million ▲ +127.1%
2014 0.16x CN¥55.06 Million CN¥351.35 Million ▼ -87.1%
2013 1.21x CN¥338.95 Million CN¥279.52 Million ▼ -16.7%
2012 1.46x CN¥347.38 Million CN¥238.53 Million ▲ +181.7%
2011 0.52x CN¥113.47 Million CN¥219.49 Million ▼ -37.7%
2010 0.83x CN¥118.39 Million CN¥142.73 Million ▼ -45.4%
2009 1.52x CN¥119.11 Million CN¥78.47 Million ▲ +43.2%
2008 1.06x CN¥56.17 Million CN¥52.99 Million ▲ +50.8%
2007 0.70x CN¥32.32 Million CN¥45.98 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.