Shandong Sinocera Func Material (300285) — Cash Flow Quality Index

Latest as of September 2025: 1.83x

Shandong Sinocera Func Material (300285) has a Cash Flow Quality Index of 1.83x as of September 2025. Operating cash flow of CN¥288.64 Million exceeds net income of CN¥157.75 Million, indicating high earnings quality where cash backs reported profits. Explore 300285 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.83x
Operating CF / Net Income

Operating Cash Flow

CN¥288.64 Million
CNY

Net Income

CN¥157.75 Million
CNY

Data as of

Sep 2025
Most recent filing

Shandong Sinocera Func Material Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Shandong Sinocera Func Material across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shandong Sinocera Func Material (300285) cash flow conversion.

Annual Cash Flow Quality Index for Shandong Sinocera Func Material (2008–2025)

Year-by-year earnings quality comparison for Shandong Sinocera Func Material.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.32x CN¥804.19 Million CN¥610.32 Million ▲ +16.9%
2024 1.13x CN¥753.59 Million CN¥668.29 Million ▼ -0.5%
2023 1.13x CN¥644.90 Million CN¥569.14 Million ▲ +176.7%
2022 0.41x CN¥203.58 Million CN¥497.04 Million ▼ -43.0%
2021 0.72x CN¥571.84 Million CN¥795.16 Million ▼ -42.1%
2020 1.24x CN¥772.16 Million CN¥621.19 Million ▲ +28.5%
2019 0.97x CN¥484.26 Million CN¥500.56 Million ▲ +50.2%
2018 0.64x CN¥349.76 Million CN¥543.03 Million ▲ +21.6%
2017 0.53x CN¥129.66 Million CN¥244.82 Million ▼ -51.7%
2016 1.10x CN¥143.05 Million CN¥130.40 Million ▲ +100.2%
2015 0.55x CN¥47.09 Million CN¥85.92 Million ▲ +477.0%
2014 -0.15x CN¥-9.20 Million CN¥63.30 Million ▼ -123.7%
2013 0.61x CN¥48.16 Million CN¥78.59 Million ▲ +11.6%
2012 0.55x CN¥36.37 Million CN¥66.24 Million ▼ -41.2%
2011 0.93x CN¥41.13 Million CN¥44.07 Million ▲ +103.4%
2010 0.46x CN¥14.35 Million CN¥31.26 Million ▲ +78.7%
2009 0.26x CN¥3.75 Million CN¥14.59 Million ▲ +293.4%
2008 0.07x CN¥778.08K CN¥11.92 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.