China Railway Prefabricated Construction Co Ltd (300374) — Cash Flow Quality Index

Latest as of March 2021: -4.61x

China Railway Prefabricated Construction Co Ltd (300374) has a Cash Flow Quality Index of -4.61x as of March 2021. Operating cash flow of CN¥-7.27 Million is below net income of CN¥1.58 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore China Railway Prefabricated Construction (300374) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-4.61x
Operating CF / Net Income

Operating Cash Flow

CN¥-7.27 Million
CNY

Net Income

CN¥1.58 Million
CNY

Data as of

Mar 2021
Most recent filing

China Railway Prefabricated Construction Co Ltd Cash Flow Quality Index (2011–2020)

Historical Cash Flow Quality Index for China Railway Prefabricated Construction Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of China Railway Prefabricated Construction.

Annual Cash Flow Quality Index for China Railway Prefabricated Construction Co Ltd (2011–2020)

Year-by-year earnings quality comparison for China Railway Prefabricated Construction Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2020 -0.50x CN¥-7.06 Million CN¥14.10 Million ▼ -113.9%
2019 3.61x CN¥243.31 Million CN¥67.32 Million ▲ +191.8%
2018 -3.94x CN¥-278.61 Million CN¥70.75 Million ▼ -95.8%
2017 -2.01x CN¥-141.40 Million CN¥70.29 Million ▼ -382.2%
2016 0.71x CN¥36.08 Million CN¥50.61 Million ▲ +150.8%
2015 -1.40x CN¥-60.58 Million CN¥43.14 Million ▼ -265.6%
2014 0.85x CN¥52.75 Million CN¥62.20 Million ▼ -48.3%
2013 1.64x CN¥101.37 Million CN¥61.75 Million ▲ +238.3%
2012 -1.19x CN¥-71.92 Million CN¥60.61 Million ▼ -1495.7%
2011 -0.07x CN¥-3.87 Million CN¥52.04 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.