DongHua Testing Technology Co Ltd (300354) — Cash Flow Quality Index

Latest as of June 2025: 0.80x

DongHua Testing Technology Co Ltd (300354) has a Cash Flow Quality Index of 0.80x as of June 2025. Operating cash flow of CN¥37.84 Million is below net income of CN¥47.51 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore DongHua Testing Technology Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.80x
Operating CF / Net Income

Operating Cash Flow

CN¥37.84 Million
CNY

Net Income

CN¥47.51 Million
CNY

Data as of

Jun 2025
Most recent filing

DongHua Testing Technology Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for DongHua Testing Technology Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see DongHua Testing Technology Co Ltd (300354) cash conversion ratio.

Annual Cash Flow Quality Index for DongHua Testing Technology Co Ltd (2009–2025)

Year-by-year earnings quality comparison for DongHua Testing Technology Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.37x CN¥187.83 Million CN¥136.92 Million ▲ +332.1%
2024 0.32x CN¥38.42 Million CN¥121.02 Million ▲ +575.7%
2023 0.05x CN¥4.12 Million CN¥87.75 Million ▼ -81.8%
2022 0.26x CN¥31.38 Million CN¥121.77 Million ▼ -25.0%
2021 0.34x CN¥27.48 Million CN¥80.02 Million ▼ -18.1%
2020 0.42x CN¥21.12 Million CN¥50.36 Million ▼ -31.5%
2019 0.61x CN¥18.63 Million CN¥30.43 Million ▼ -48.1%
2018 1.18x CN¥20.80 Million CN¥17.62 Million ▼ -79.3%
2017 5.70x CN¥26.05 Million CN¥4.57 Million ▼ -19.9%
2016 7.12x CN¥14.08 Million CN¥1.98 Million ▲ +782.5%
2015 0.81x CN¥6.59 Million CN¥8.17 Million ▲ +83.6%
2014 0.44x CN¥3.26 Million CN¥7.42 Million ▼ -5.8%
2013 0.47x CN¥7.88 Million CN¥16.90 Million ▲ +13.2%
2012 0.41x CN¥13.39 Million CN¥32.53 Million ▲ +98.8%
2011 0.21x CN¥6.59 Million CN¥31.80 Million ▼ -73.0%
2010 0.77x CN¥16.89 Million CN¥22.05 Million ▲ +13.5%
2009 0.67x CN¥6.60 Million CN¥9.78 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.