China Resources Boya Bio pharmaceutical Group Co Ltd (300294) — Cash Flow Quality Index

Latest as of September 2025: 0.37x

China Resources Boya Bio pharmaceutical Group Co Ltd (300294) has a Cash Flow Quality Index of 0.37x as of September 2025. Operating cash flow of CN¥43.70 Million is below net income of CN¥117.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore China Resources Boya Bio pharmaceutical cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.37x
Operating CF / Net Income

Operating Cash Flow

CN¥43.70 Million
CNY

Net Income

CN¥117.62 Million
CNY

Data as of

Sep 2025
Most recent filing

China Resources Boya Bio pharmaceutical Group Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for China Resources Boya Bio pharmaceutical Group Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300294 cash flow conversion.

Annual Cash Flow Quality Index for China Resources Boya Bio pharmaceutical Group Co Ltd (2009–2025)

Year-by-year earnings quality comparison for China Resources Boya Bio pharmaceutical Group Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.04x CN¥116.69 Million CN¥112.70 Million ▲ +37.1%
2024 0.76x CN¥299.78 Million CN¥396.99 Million ▼ -72.1%
2023 2.70x CN¥641.73 Million CN¥237.47 Million ▲ +101.8%
2022 1.34x CN¥596.44 Million CN¥445.49 Million ▼ -64.3%
2021 3.76x CN¥1.35 Billion CN¥358.28 Million ▲ +43.8%
2020 2.61x CN¥718.58 Million CN¥275.26 Million ▲ +1107.9%
2019 -0.26x CN¥-114.51 Million CN¥442.12 Million ▼ -460.0%
2018 0.07x CN¥34.90 Million CN¥485.08 Million ▲ +210.3%
2017 -0.07x CN¥-23.82 Million CN¥364.93 Million ▼ -109.1%
2016 0.72x CN¥198.76 Million CN¥277.55 Million ▼ -18.6%
2015 0.88x CN¥147.02 Million CN¥167.05 Million ▼ -16.8%
2014 1.06x CN¥121.88 Million CN¥115.20 Million ▼ -2.2%
2013 1.08x CN¥89.11 Million CN¥82.36 Million ▼ -12.0%
2012 1.23x CN¥92.36 Million CN¥75.15 Million ▼ -1.7%
2011 1.25x CN¥81.53 Million CN¥65.23 Million ▲ +152.2%
2010 0.50x CN¥24.77 Million CN¥49.98 Million ▼ -69.9%
2009 1.65x CN¥51.88 Million CN¥31.51 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.