Leyard Optoelectronic Cash Flow Quality Index
Leyard Optoelectronic 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. See 300296 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Leyard Optoelectronic (2008–2023)
Cash flow quality index of Leyard Optoelectronic from 2008 to 2023. Historical Cash Flow Quality Index for Leyard Optoelectronic across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Leyard Optoelectronic cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Leyard Optoelectronic Cash Flow Quality Index by Year (2008–2023)
Leyard Optoelectronic cash flow quality index by year from 2008 to 2023. Year-by-year earnings quality comparison for Leyard Optoelectronic. For the full cash flow conversion analysis, see Leyard Optoelectronic operating cash flow efficiency.
| 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 | — |