Changsha Kaiyuan Instruments (300338) — 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. Explore 300338 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Changsha Kaiyuan Instruments Cash Flow Quality Index (2009–2022)
Historical Cash Flow Quality Index for Changsha Kaiyuan Instruments across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300338 cash flow metrics.
Annual Cash Flow Quality Index for Changsha Kaiyuan Instruments (2009–2022)
Year-by-year earnings quality comparison for 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 | — |