Shenzhen Kingsun Science Tech (300235) — Cash Flow Quality Index

Latest as of September 2025: -3.18x

Shenzhen Kingsun Science Tech (300235) has a Cash Flow Quality Index of -3.18x as of September 2025. Operating cash flow of CN¥-12.84 Million is below net income of CN¥4.03 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300235 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.18x
Operating CF / Net Income

Operating Cash Flow

CN¥-12.84 Million
CNY

Net Income

CN¥4.03 Million
CNY

Data as of

Sep 2025
Most recent filing

Shenzhen Kingsun Science Tech Cash Flow Quality Index (2007–2024)

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

Annual Cash Flow Quality Index for Shenzhen Kingsun Science Tech (2007–2024)

Year-by-year earnings quality comparison for Shenzhen Kingsun Science Tech.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.24x CN¥21.46 Million CN¥17.32 Million ▲ +2.7%
2023 1.21x CN¥38.46 Million CN¥31.88 Million ▲ +53.0%
2022 0.79x CN¥18.40 Million CN¥23.33 Million ▼ -20.3%
2021 0.99x CN¥22.48 Million CN¥22.71 Million ▲ +6.3%
2020 0.93x CN¥28.97 Million CN¥31.12 Million ▲ +22.7%
2019 0.76x CN¥24.28 Million CN¥32.01 Million ▼ -27.1%
2018 1.04x CN¥12.61 Million CN¥12.11 Million ▲ +123.4%
2017 0.47x CN¥3.96 Million CN¥8.50 Million ▼ -15.1%
2016 0.55x CN¥9.64 Million CN¥17.56 Million ▼ -39.6%
2015 0.91x CN¥19.42 Million CN¥21.35 Million ▼ -4.3%
2014 0.95x CN¥20.64 Million CN¥21.71 Million ▲ +24.5%
2013 0.76x CN¥17.80 Million CN¥23.31 Million ▼ -36.2%
2012 1.20x CN¥25.20 Million CN¥21.07 Million ▲ +225.0%
2011 0.37x CN¥9.18 Million CN¥24.95 Million ▼ -68.3%
2010 1.16x CN¥41.05 Million CN¥35.40 Million ▲ +4.1%
2009 1.11x CN¥26.68 Million CN¥23.94 Million ▲ +102.2%
2008 0.55x CN¥7.63 Million CN¥13.85 Million ▼ -44.9%
2007 1.00x CN¥9.94 Million CN¥9.94 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.