Masterwork Machinery (300195) — Cash Flow Quality Index
Masterwork Machinery (300195) has a Cash Flow Quality Index of 24.87x as of September 2025. Operating cash flow of CN¥40.55 Million exceeds net income of CN¥1.63 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Masterwork Machinery service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Masterwork Machinery Cash Flow Quality Index (2008–2024)
Historical Cash Flow Quality Index for Masterwork Machinery across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Masterwork Machinery (300195) cash conversion ratio.
Annual Cash Flow Quality Index for Masterwork Machinery (2008–2024)
Year-by-year earnings quality comparison for Masterwork Machinery.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 18.93x | CN¥115.84 Million | CN¥6.12 Million | ▲ +1710.4% |
| 2023 | 1.05x | CN¥40.85 Million | CN¥39.05 Million | ▼ -72.2% |
| 2021 | 3.76x | CN¥148.00 Million | CN¥39.34 Million | ▲ +1176.5% |
| 2018 | 0.29x | CN¥24.43 Million | CN¥82.88 Million | ▲ +247.8% |
| 2017 | 0.08x | CN¥11.47 Million | CN¥135.42 Million | ▼ -95.8% |
| 2016 | 2.04x | CN¥272.13 Million | CN¥133.39 Million | ▲ +3575.2% |
| 2015 | 0.06x | CN¥9.76 Million | CN¥175.81 Million | ▲ +110.1% |
| 2014 | -0.55x | CN¥-102.78 Million | CN¥187.24 Million | ▼ -285.4% |
| 2013 | 0.30x | CN¥42.86 Million | CN¥144.79 Million | ▼ -37.7% |
| 2012 | 0.48x | CN¥71.20 Million | CN¥149.89 Million | ▲ +44.0% |
| 2011 | 0.33x | CN¥53.15 Million | CN¥161.12 Million | ▼ -63.4% |
| 2010 | 0.90x | CN¥73.72 Million | CN¥81.72 Million | ▲ +30.3% |
| 2009 | 0.69x | CN¥42.49 Million | CN¥61.40 Million | ▼ -44.8% |
| 2008 | 1.25x | CN¥60.43 Million | CN¥48.21 Million | — |