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 cash flow conversion of Leyard Optoelectronic to assess how effectively this company generates cash.
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 cash flow reinvestment rate of Leyard Optoelectronic to assess the company's total reinvestment commitment from operating cash flow.
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 Leyard Optoelectronic stock valuation.
| 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 | — |