Shanghai Phichem Material Co Ltd Class A (300398) — Cash Flow Quality Index
Shanghai Phichem Material Co Ltd Class A (300398) has a Cash Flow Quality Index of 2.10x as of September 2025. Operating cash flow of CN¥155.89 Million exceeds net income of CN¥74.06 Million, indicating high earnings quality where cash backs reported profits. Explore 300398 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Shanghai Phichem Material Co Ltd Class A Cash Flow Quality Index (2011–2025)
Historical Cash Flow Quality Index for Shanghai Phichem Material Co Ltd Class A across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shanghai Phichem Material Co Ltd Class A cash conversion from operations.
Annual Cash Flow Quality Index for Shanghai Phichem Material Co Ltd Class A (2011–2025)
Year-by-year earnings quality comparison for Shanghai Phichem Material Co Ltd Class A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.71x | CN¥669.18 Million | CN¥390.40 Million | ▼ -28.3% |
| 2024 | 2.39x | CN¥651.00 Million | CN¥272.37 Million | ▲ +11.8% |
| 2023 | 2.14x | CN¥290.30 Million | CN¥135.81 Million | ▲ +136.5% |
| 2022 | 0.90x | CN¥400.86 Million | CN¥443.54 Million | ▲ +42.0% |
| 2021 | 0.64x | CN¥255.12 Million | CN¥400.96 Million | ▼ -10.9% |
| 2020 | 0.71x | CN¥170.84 Million | CN¥239.18 Million | ▲ +0.0% |
| 2019 | 0.71x | CN¥187.29 Million | CN¥262.24 Million | ▲ +12.3% |
| 2018 | 0.64x | CN¥183.42 Million | CN¥288.33 Million | ▼ -52.8% |
| 2017 | 1.35x | CN¥118.29 Million | CN¥87.84 Million | ▲ +55.5% |
| 2016 | 0.87x | CN¥58.64 Million | CN¥67.72 Million | ▲ +2.7% |
| 2015 | 0.84x | CN¥88.71 Million | CN¥105.21 Million | ▼ -5.9% |
| 2014 | 0.90x | CN¥80.67 Million | CN¥90.08 Million | ▼ -13.7% |
| 2013 | 1.04x | CN¥67.89 Million | CN¥65.44 Million | ▲ +64.2% |
| 2012 | 0.63x | CN¥29.48 Million | CN¥46.65 Million | ▼ -6.6% |
| 2011 | 0.68x | CN¥28.72 Million | CN¥42.45 Million | — |