Dirui Industrial Co Ltd (300396) — Cash Flow Quality Index

Latest as of March 2025: -2.66x

Dirui Industrial Co Ltd (300396) has a Cash Flow Quality Index of -2.66x as of March 2025. Operating cash flow of CN¥-41.72 Million is below net income of CN¥15.68 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Dirui Industrial Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.66x
Operating CF / Net Income

Operating Cash Flow

CN¥-41.72 Million
CNY

Net Income

CN¥15.68 Million
CNY

Data as of

Mar 2025
Most recent filing

Dirui Industrial Co Ltd Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for Dirui Industrial Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Dirui Industrial Co Ltd generate cash.

Annual Cash Flow Quality Index for Dirui Industrial Co Ltd (2009–2024)

Year-by-year earnings quality comparison for Dirui Industrial Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 -2.08x CN¥-294.75 Million CN¥141.91 Million ▼ -355.0%
2023 0.81x CN¥224.50 Million CN¥275.59 Million ▲ +420.9%
2022 0.16x CN¥40.92 Million CN¥261.71 Million ▼ -80.4%
2021 0.80x CN¥167.41 Million CN¥209.95 Million ▼ -3.6%
2020 0.83x CN¥235.65 Million CN¥284.74 Million ▼ -22.4%
2019 1.07x CN¥291.10 Million CN¥272.89 Million ▲ +8.3%
2018 0.98x CN¥236.30 Million CN¥239.96 Million ▼ -10.0%
2017 1.09x CN¥230.96 Million CN¥211.13 Million ▼ -19.4%
2016 1.36x CN¥213.74 Million CN¥157.52 Million ▲ +7.1%
2015 1.27x CN¥151.98 Million CN¥119.95 Million ▲ +3.4%
2014 1.23x CN¥124.17 Million CN¥101.36 Million ▲ +35.1%
2013 0.91x CN¥84.88 Million CN¥93.61 Million ▲ +16.7%
2012 0.78x CN¥65.42 Million CN¥84.22 Million ▲ +51.7%
2011 0.51x CN¥39.08 Million CN¥76.31 Million ▲ +126.8%
2010 0.23x CN¥13.60 Million CN¥60.23 Million ▲ +10.5%
2009 0.20x CN¥3.86 Million CN¥18.91 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.