Leyard Optoelectronic (300296) — Cash Flow Quality Index
Leyard Optoelectronic (300296) has a Cash Flow Quality Index of 1.51x as of September 2025. Operating cash flow of CN¥161.41 Million exceeds net income of CN¥107.01 Million, indicating high earnings quality where cash backs reported profits. Explore Leyard Optoelectronic (300296) long-term investment share to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Leyard Optoelectronic Cash Flow Quality Index (2008–2023)
Historical Cash Flow Quality Index for Leyard Optoelectronic across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Leyard Optoelectronic tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Leyard Optoelectronic (2008–2023)
Year-by-year earnings quality comparison for Leyard Optoelectronic. For live market cap and the full company financial profile, see market value of Leyard Optoelectronic.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 3.19x | CN¥899.10 Million | CN¥282.12 Million | ▲ +61.5% |
| 2022 | 1.97x | CN¥564.08 Million | CN¥285.87 Million | ▲ +160.0% |
| 2021 | 0.76x | CN¥463.50 Million | CN¥610.78 Million | ▼ -41.2% |
| 2019 | 1.29x | CN¥913.22 Million | CN¥707.93 Million | ▲ +98.7% |
| 2018 | 0.65x | CN¥820.54 Million | CN¥1.26 Billion | ▲ +0.9% |
| 2017 | 0.64x | CN¥778.92 Million | CN¥1.21 Billion | ▲ +3012.6% |
| 2016 | 0.02x | CN¥13.77 Million | CN¥666.27 Million | ▼ -94.1% |
| 2015 | 0.35x | CN¥115.71 Million | CN¥332.04 Million | ▼ -32.1% |
| 2014 | 0.51x | CN¥84.05 Million | CN¥163.79 Million | ▲ +588.9% |
| 2013 | 0.07x | CN¥5.98 Million | CN¥80.23 Million | ▲ +105.4% |
| 2012 | -1.38x | CN¥-80.27 Million | CN¥58.21 Million | ▼ -758.8% |
| 2011 | 0.21x | CN¥11.75 Million | CN¥56.16 Million | ▼ -4.5% |
| 2010 | 0.22x | CN¥9.15 Million | CN¥41.73 Million | ▲ +138.0% |
| 2009 | -0.58x | CN¥-11.41 Million | CN¥19.78 Million | ▼ -159.1% |
| 2008 | 0.98x | CN¥15.82 Million | CN¥16.20 Million | — |