HPF Co Ltd (300350) — Cash Flow Quality Index
Latest as of September 2022:
3.69x
HPF Co Ltd (300350) has a Cash Flow Quality Index of 3.69x as of September 2022. Operating cash flow of CN¥29.66 Million exceeds net income of CN¥8.04 Million, indicating high earnings quality where cash backs reported profits. Explore how well can HPF Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
3.69x
Operating CF / Net Income
Operating Cash Flow
CN¥29.66 Million
CNY
Net Income
CN¥8.04 Million
CNY
Data as of
Sep 2022
Most recent filing
HPF Co Ltd Cash Flow Quality Index (2009–2024)
Historical Cash Flow Quality Index for HPF Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of HPF Co Ltd.
Annual Cash Flow Quality Index for HPF Co Ltd (2009–2024)
Year-by-year earnings quality comparison for HPF Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.82x | CN¥-14.08 Million | CN¥17.14 Million | ▼ -28.6% |
| 2023 | -0.64x | CN¥-63.09 Million | CN¥98.79 Million | ▼ -117.6% |
| 2021 | 3.62x | CN¥176.73 Million | CN¥48.81 Million | ▲ +223.7% |
| 2020 | 1.12x | CN¥57.14 Million | CN¥51.07 Million | ▲ +93.2% |
| 2017 | 0.58x | CN¥34.23 Million | CN¥59.13 Million | ▼ -79.0% |
| 2016 | 2.75x | CN¥335.86 Million | CN¥121.98 Million | ▲ +22.2% |
| 2015 | 2.25x | CN¥192.32 Million | CN¥85.33 Million | ▲ +2136.3% |
| 2011 | 0.10x | CN¥3.55 Million | CN¥35.18 Million | ▼ -88.7% |
| 2010 | 0.89x | CN¥22.59 Million | CN¥25.32 Million | ▲ +201.3% |
| 2009 | 0.30x | CN¥4.62 Million | CN¥15.60 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.