Shenzhen Sunline Tech Co Ltd (300348) — Cash Flow Quality Index
Shenzhen Sunline Tech Co Ltd (300348) has a Cash Flow Quality Index of -3.48x as of September 2025. Operating cash flow of CN¥-26.87 Million is below net income of CN¥7.71 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Shenzhen Sunline Tech Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Shenzhen Sunline Tech Co Ltd Cash Flow Quality Index (2009–2024)
Historical Cash Flow Quality Index for Shenzhen Sunline Tech Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Shenzhen Sunline Tech Co Ltd.
Annual Cash Flow Quality Index for Shenzhen Sunline Tech Co Ltd (2009–2024)
Year-by-year earnings quality comparison for Shenzhen Sunline Tech Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 6.47x | CN¥120.24 Million | CN¥18.59 Million | ▲ +96.6% |
| 2023 | 3.29x | CN¥105.70 Million | CN¥32.13 Million | ▲ +195.6% |
| 2022 | -3.44x | CN¥-83.18 Million | CN¥24.17 Million | ▼ -1412.5% |
| 2021 | 0.26x | CN¥33.44 Million | CN¥127.52 Million | ▼ -55.9% |
| 2020 | 0.59x | CN¥141.33 Million | CN¥237.92 Million | ▼ -23.9% |
| 2019 | 0.78x | CN¥108.83 Million | CN¥139.50 Million | ▲ +152.0% |
| 2018 | 0.31x | CN¥18.00 Million | CN¥58.14 Million | ▲ +423.0% |
| 2017 | -0.10x | CN¥-8.40 Million | CN¥87.66 Million | ▲ +54.3% |
| 2016 | -0.21x | CN¥-21.74 Million | CN¥103.57 Million | ▼ -326.9% |
| 2015 | 0.09x | CN¥3.40 Million | CN¥36.74 Million | ▼ -62.2% |
| 2014 | 0.24x | CN¥9.18 Million | CN¥37.50 Million | ▲ +152.3% |
| 2013 | -0.47x | CN¥-10.19 Million | CN¥21.75 Million | ▼ -854.4% |
| 2012 | 0.06x | CN¥2.66 Million | CN¥42.90 Million | ▼ -93.8% |
| 2011 | 1.00x | CN¥36.54 Million | CN¥36.72 Million | ▼ -1.2% |
| 2010 | 1.01x | CN¥31.27 Million | CN¥31.04 Million | ▲ +1.5% |
| 2009 | 0.99x | CN¥19.27 Million | CN¥19.41 Million | — |