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 debt service capacity to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see 300296 cash flow metrics.
Annual Cash Flow Quality Index for Leyard Optoelectronic (2008–2023)
Year-by-year earnings quality comparison for 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 | — |