Changsha Kaiyuan Instruments (300338) — Cash Flow Quality Index

Latest as of March 2023: -10.24x

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 long-term investments to assets to see how much of total assets are deployed in long-term investments.

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

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. Check Changsha Kaiyuan Instruments tangible equity quality to evaluate the tangible quality of the company's equity base.

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

Year-by-year earnings quality comparison for Changsha Kaiyuan Instruments. For live market cap and the full company financial profile, see how much is Changsha Kaiyuan Instruments worth.

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.