Porton Fine Chemicals Ltd (300363) — Cash Flow Quality Index

Latest as of September 2025: 2.39x

Porton Fine Chemicals Ltd (300363) has a Cash Flow Quality Index of 2.39x as of September 2025. Operating cash flow of CN¥126.55 Million exceeds net income of CN¥52.86 Million, indicating high earnings quality where cash backs reported profits. Explore Porton Fine Chemicals Ltd strategic investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.39x
Operating CF / Net Income

Operating Cash Flow

CN¥126.55 Million
CNY

Net Income

CN¥52.86 Million
CNY

Data as of

Sep 2025
Most recent filing

Porton Fine Chemicals Ltd Cash Flow Quality Index (2009–2023)

Historical Cash Flow Quality Index for Porton Fine Chemicals Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Porton Fine Chemicals Ltd (300363) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Porton Fine Chemicals Ltd (2009–2023)

Year-by-year earnings quality comparison for Porton Fine Chemicals Ltd. For live market cap and the full company financial profile, see market cap of Porton Fine Chemicals Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 3.58x CN¥629.06 Million CN¥175.52 Million ▲ +170.6%
2022 1.32x CN¥2.56 Billion CN¥1.94 Billion ▲ +31.2%
2021 1.01x CN¥480.17 Million CN¥475.59 Million ▼ -35.3%
2020 1.56x CN¥504.37 Million CN¥323.19 Million ▼ -20.2%
2019 1.96x CN¥351.37 Million CN¥179.62 Million ▲ +12.6%
2018 1.74x CN¥193.62 Million CN¥111.44 Million ▼ -43.3%
2017 3.06x CN¥289.46 Million CN¥94.50 Million ▲ +74.4%
2016 1.76x CN¥285.33 Million CN¥162.45 Million ▲ +65.2%
2015 1.06x CN¥112.31 Million CN¥105.63 Million ▲ +6.9%
2014 0.99x CN¥121.92 Million CN¥122.58 Million ▼ -12.1%
2013 1.13x CN¥114.05 Million CN¥100.78 Million ▼ -19.6%
2012 1.41x CN¥114.21 Million CN¥81.10 Million ▲ +33.2%
2011 1.06x CN¥65.43 Million CN¥61.90 Million ▲ +39.4%
2010 0.76x CN¥35.75 Million CN¥47.15 Million ▼ -20.1%
2009 0.95x CN¥31.99 Million CN¥33.71 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.