Shenzhen Changfang Light Emitting (300301) — Cash Flow Quality Index

Latest as of September 2021: 0.94x

Shenzhen Changfang Light Emitting (300301) has a Cash Flow Quality Index of 0.94x as of September 2021. Operating cash flow of CN¥22.73 Million is below net income of CN¥24.20 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Shenzhen Changfang Light Emitting long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.94x
Operating CF / Net Income

Operating Cash Flow

CN¥22.73 Million
CNY

Net Income

CN¥24.20 Million
CNY

Data as of

Sep 2021
Most recent filing

Shenzhen Changfang Light Emitting Cash Flow Quality Index (2008–2017)

Historical Cash Flow Quality Index for Shenzhen Changfang Light Emitting across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 300301 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Shenzhen Changfang Light Emitting (2008–2017)

Year-by-year earnings quality comparison for Shenzhen Changfang Light Emitting. For live market cap and the full company financial profile, see market cap of Shenzhen Changfang Light Emitting.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2017 2.06x CN¥205.63 Million CN¥99.94 Million ▲ +89.1%
2015 1.09x CN¥144.83 Million CN¥133.10 Million ▲ +72.9%
2014 0.63x CN¥31.89 Million CN¥50.67 Million ▼ -85.9%
2013 4.46x CN¥122.55 Million CN¥27.49 Million ▲ +5968.2%
2012 0.07x CN¥3.49 Million CN¥47.56 Million ▼ -90.2%
2011 0.75x CN¥49.51 Million CN¥65.84 Million ▼ -55.2%
2010 1.68x CN¥60.65 Million CN¥36.13 Million ▼ -67.7%
2009 5.20x CN¥53.59 Million CN¥10.31 Million ▲ +147.0%
2008 -11.07x CN¥-14.76 Million CN¥1.33 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.