Shandong Tongda Island New Materials Co Ltd (300321) — Cash Flow Quality Index

Latest as of June 2025: -1.11x

Shandong Tongda Island New Materials Co Ltd (300321) has a Cash Flow Quality Index of -1.11x as of June 2025. Operating cash flow of CN¥-6.10 Million is below net income of CN¥5.49 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Shandong Tongda Island New Materials Co service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.11x
Operating CF / Net Income

Operating Cash Flow

CN¥-6.10 Million
CNY

Net Income

CN¥5.49 Million
CNY

Data as of

Jun 2025
Most recent filing

Shandong Tongda Island New Materials Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Shandong Tongda Island New Materials Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shandong Tongda Island New Materials Co operating cash flow efficiency.

Annual Cash Flow Quality Index for Shandong Tongda Island New Materials Co Ltd (2009–2025)

Year-by-year earnings quality comparison for Shandong Tongda Island New Materials Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 0.85x CN¥9.49 Million CN¥11.22 Million ▲ +49.3%
2024 0.57x CN¥4.76 Million CN¥8.40 Million ▲ +402.6%
2022 -0.19x CN¥-2.13 Million CN¥11.39 Million ▼ -101.3%
2021 14.49x CN¥45.98 Million CN¥3.17 Million ▲ +6688.6%
2020 0.21x CN¥4.33 Million CN¥20.28 Million ▼ -92.3%
2019 2.76x CN¥108.78 Million CN¥39.46 Million ▲ +102.9%
2018 1.36x CN¥39.12 Million CN¥28.80 Million ▲ +32.7%
2017 1.02x CN¥25.06 Million CN¥24.48 Million ▼ -58.7%
2016 2.48x CN¥82.22 Million CN¥33.14 Million ▲ +14.7%
2015 2.16x CN¥74.83 Million CN¥34.59 Million ▼ -42.0%
2014 3.73x CN¥108.52 Million CN¥29.12 Million ▲ +125.2%
2013 1.65x CN¥45.30 Million CN¥27.38 Million ▲ +72.2%
2012 0.96x CN¥31.73 Million CN¥33.02 Million ▼ -1.4%
2011 0.98x CN¥51.54 Million CN¥52.86 Million ▼ -26.3%
2010 1.32x CN¥56.10 Million CN¥42.38 Million ▲ +6.3%
2009 1.24x CN¥38.64 Million CN¥31.04 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.