Ningbo David Medical Device Co Ltd (300314) — Cash Flow Quality Index

Latest as of September 2025: 6.76x

Ningbo David Medical Device Co Ltd (300314) has a Cash Flow Quality Index of 6.76x as of September 2025. Operating cash flow of CN¥146.39 Million exceeds net income of CN¥21.64 Million, indicating high earnings quality where cash backs reported profits. Explore Ningbo David Medical Device Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

6.76x
Operating CF / Net Income

Operating Cash Flow

CN¥146.39 Million
CNY

Net Income

CN¥21.64 Million
CNY

Data as of

Sep 2025
Most recent filing

Ningbo David Medical Device Co Ltd Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Ningbo David Medical Device Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Ningbo David Medical Device Co Ltd.

Annual Cash Flow Quality Index for Ningbo David Medical Device Co Ltd (2008–2025)

Year-by-year earnings quality comparison for Ningbo David Medical Device Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.03x CN¥89.25 Million CN¥87.05 Million ▼ -37.5%
2024 1.64x CN¥93.87 Million CN¥57.26 Million ▲ +79.0%
2023 0.92x CN¥135.20 Million CN¥147.61 Million ▼ -19.9%
2022 1.14x CN¥111.57 Million CN¥97.58 Million ▲ +78.1%
2021 0.64x CN¥51.48 Million CN¥80.21 Million ▼ -36.5%
2020 1.01x CN¥137.73 Million CN¥136.19 Million ▼ -29.1%
2019 1.43x CN¥88.57 Million CN¥62.06 Million ▼ -41.2%
2018 2.43x CN¥69.95 Million CN¥28.81 Million ▲ +108.6%
2017 1.16x CN¥54.74 Million CN¥47.03 Million ▼ -6.0%
2016 1.24x CN¥76.95 Million CN¥62.17 Million ▲ +14.9%
2015 1.08x CN¥48.41 Million CN¥44.93 Million ▼ -14.8%
2014 1.26x CN¥67.79 Million CN¥53.61 Million ▲ +43.4%
2013 0.88x CN¥56.49 Million CN¥64.07 Million ▼ -31.1%
2012 1.28x CN¥94.53 Million CN¥73.87 Million ▲ +3.1%
2011 1.24x CN¥67.02 Million CN¥53.97 Million ▼ -15.6%
2010 1.47x CN¥56.78 Million CN¥38.59 Million ▲ +3.3%
2009 1.42x CN¥41.22 Million CN¥28.96 Million ▲ +191.8%
2008 0.49x CN¥12.10 Million CN¥24.81 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.