Changsha Kaiyuan Instruments Cash Flow Quality Index

Latest as of March 2023: -10.24x

Changsha Kaiyuan Instruments cash flow quality index. Changsha Kaiyuan Instruments (300338) has a Cash Flow Quality Index of -10.24x as of March 2023. Operating cash flow of CN¥-44.21 Million is below net income of CN¥4.32 Million, suggesting accrual-heavy earnings not yet converted to cash. See Changsha Kaiyuan Instruments free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-10.24x
Operating CF / Net Income

Operating Cash Flow

CN¥-44.21 Million
CNY

Net Income

CN¥4.32 Million
CNY

Data as of

Mar 2023
Most recent filing

Cash Flow Quality Index of Changsha Kaiyuan Instruments (2009–2022)

Cash flow quality index of Changsha Kaiyuan Instruments from 2009 to 2022. Historical Cash Flow Quality Index for Changsha Kaiyuan Instruments across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore debt repayment capacity of Changsha Kaiyuan Instruments to assess how comfortably operating cash covers total debt obligations.

Changsha Kaiyuan Instruments Cash Flow Quality Index by Year (2009–2022)

Changsha Kaiyuan Instruments cash flow quality index by year from 2009 to 2022. Year-by-year earnings quality comparison for Changsha Kaiyuan Instruments. For the full cash flow conversion analysis, see cash flow conversion of Changsha Kaiyuan Instruments.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2022 -2.22x CN¥-75.04 Million CN¥33.77 Million ▼ -171.6%
2018 3.10x CN¥306.04 Million CN¥98.60 Million ▲ +43.4%
2017 2.16x CN¥346.45 Million CN¥160.08 Million ▼ -61.8%
2016 5.67x CN¥33.42 Million CN¥5.89 Million ▲ +202.2%
2015 -5.55x CN¥-21.06 Million CN¥3.79 Million ▼ -851.9%
2014 0.74x CN¥36.13 Million CN¥48.94 Million ▲ +30.4%
2013 0.57x CN¥27.08 Million CN¥47.81 Million ▼ -19.0%
2011 0.70x CN¥38.81 Million CN¥55.51 Million ▼ -10.5%
2010 0.78x CN¥30.74 Million CN¥39.34 Million ▼ -3.9%
2009 0.81x CN¥18.67 Million CN¥22.96 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.