Shenzhen Refond Optoelectronics Co Ltd (300241) — Cash Flow Quality Index

Latest as of September 2025: 1.60x

Shenzhen Refond Optoelectronics Co Ltd (300241) has a Cash Flow Quality Index of 1.60x as of September 2025. Operating cash flow of CN¥32.51 Million exceeds net income of CN¥20.31 Million, indicating high earnings quality where cash backs reported profits. Explore how efficiently does Shenzhen Refond Optoelectronics Co Ltd generate cash to assess how effectively this company generates cash.

Cash Flow Quality Index

1.60x
Operating CF / Net Income

Operating Cash Flow

CN¥32.51 Million
CNY

Net Income

CN¥20.31 Million
CNY

Data as of

Sep 2025
Most recent filing

Shenzhen Refond Optoelectronics Co Ltd Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for Shenzhen Refond Optoelectronics Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check cash flow reinvestment rate of Shenzhen Refond Optoelectronics Co Ltd to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Shenzhen Refond Optoelectronics Co Ltd (2008–2024)

Year-by-year earnings quality comparison for Shenzhen Refond Optoelectronics Co Ltd. For live market cap and the full company financial profile, see market value of Shenzhen Refond Optoelectronics Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 5.70x CN¥199.53 Million CN¥35.02 Million ▲ +260.4%
2022 -3.55x CN¥-41.45 Million CN¥11.67 Million ▼ -397.7%
2021 1.19x CN¥117.38 Million CN¥98.41 Million ▲ +96.1%
2020 0.61x CN¥29.00 Million CN¥47.69 Million ▼ -72.2%
2018 2.19x CN¥186.31 Million CN¥85.03 Million ▲ +35.3%
2017 1.62x CN¥214.98 Million CN¥132.73 Million ▲ +4245.8%
2016 0.04x CN¥1.87 Million CN¥50.11 Million ▼ -93.7%
2015 0.59x CN¥19.58 Million CN¥33.28 Million ▼ -90.8%
2014 6.39x CN¥151.77 Million CN¥23.74 Million ▲ +171.1%
2013 2.36x CN¥133.47 Million CN¥56.60 Million ▲ +100.6%
2012 1.18x CN¥55.10 Million CN¥46.86 Million ▲ +335.2%
2011 0.27x CN¥8.95 Million CN¥33.15 Million ▲ +55.4%
2010 0.17x CN¥7.65 Million CN¥43.99 Million ▼ -90.5%
2009 1.83x CN¥40.16 Million CN¥21.99 Million ▲ +162.9%
2008 0.69x CN¥12.07 Million CN¥17.38 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.