Beijing Philisense Tech (300287) — Cash Flow Quality Index

Latest as of March 2023: -5.04x

Beijing Philisense Tech (300287) has a Cash Flow Quality Index of -5.04x as of March 2023. Operating cash flow of CN¥-27.99 Million is below net income of CN¥5.55 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Beijing Philisense Tech (300287) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-5.04x
Operating CF / Net Income

Operating Cash Flow

CN¥-27.99 Million
CNY

Net Income

CN¥5.55 Million
CNY

Data as of

Mar 2023
Most recent filing

Beijing Philisense Tech Cash Flow Quality Index (2008–2019)

Historical Cash Flow Quality Index for Beijing Philisense Tech across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300287 cash flow metrics.

Annual Cash Flow Quality Index for Beijing Philisense Tech (2008–2019)

Year-by-year earnings quality comparison for Beijing Philisense Tech.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2019 9.28x CN¥297.68 Million CN¥32.09 Million ▲ +2635.8%
2017 0.34x CN¥137.02 Million CN¥404.11 Million ▲ +1206.6%
2016 0.03x CN¥8.83 Million CN¥340.08 Million ▲ +113.2%
2015 -0.20x CN¥-35.64 Million CN¥180.63 Million ▼ -163.0%
2011 0.31x CN¥13.77 Million CN¥43.98 Million ▼ -79.7%
2010 1.54x CN¥51.54 Million CN¥33.48 Million ▲ +131.3%
2009 0.67x CN¥12.36 Million CN¥18.57 Million ▼ -53.2%
2008 1.42x CN¥14.96 Million CN¥10.52 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.