Beijing Comens New Materials (300200) — Cash Flow Quality Index

Latest as of September 2025: 0.42x

Beijing Comens New Materials (300200) has a Cash Flow Quality Index of 0.42x as of September 2025. Operating cash flow of CN¥15.95 Million is below net income of CN¥37.85 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Beijing Comens New Materials cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.42x
Operating CF / Net Income

Operating Cash Flow

CN¥15.95 Million
CNY

Net Income

CN¥37.85 Million
CNY

Data as of

Sep 2025
Most recent filing

Beijing Comens New Materials Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Beijing Comens New Materials across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300200 cash generation efficiency.

Annual Cash Flow Quality Index for Beijing Comens New Materials (2008–2025)

Year-by-year earnings quality comparison for Beijing Comens New Materials.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 -0.16x CN¥-16.35 Million CN¥103.98 Million ▲ +19.4%
2024 -0.20x CN¥-26.07 Million CN¥133.60 Million ▼ -116.4%
2022 1.19x CN¥164.38 Million CN¥137.81 Million ▲ +8.0%
2021 1.10x CN¥175.86 Million CN¥159.19 Million ▼ -3.2%
2020 1.14x CN¥265.48 Million CN¥232.58 Million ▼ -31.1%
2019 1.66x CN¥308.15 Million CN¥185.91 Million ▼ -39.5%
2018 2.74x CN¥229.35 Million CN¥83.68 Million ▲ +140.7%
2017 1.14x CN¥49.33 Million CN¥43.32 Million ▼ -39.9%
2016 1.90x CN¥107.78 Million CN¥56.85 Million ▲ +30.1%
2015 1.46x CN¥78.02 Million CN¥53.53 Million ▲ +0.5%
2014 1.45x CN¥70.94 Million CN¥48.90 Million ▲ +871.5%
2013 -0.19x CN¥-9.35 Million CN¥49.75 Million ▼ -32.5%
2012 -0.14x CN¥-8.40 Million CN¥59.19 Million ▲ +57.8%
2011 -0.34x CN¥-14.76 Million CN¥43.88 Million ▼ -129.7%
2010 1.13x CN¥44.60 Million CN¥39.34 Million ▲ +35.8%
2009 0.83x CN¥24.77 Million CN¥29.67 Million ▲ +0.8%
2008 0.83x CN¥17.61 Million CN¥21.25 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.