Zhejiang Garden Bio-chemical High-tech Co Ltd (300401) — Cash Flow Quality Index

Latest as of September 2025: 1.00x

Zhejiang Garden Bio-chemical High-tech Co Ltd (300401) has a Cash Flow Quality Index of 1.00x as of September 2025. Operating cash flow of CN¥72.21 Million is below net income of CN¥72.51 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300401 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.00x
Operating CF / Net Income

Operating Cash Flow

CN¥72.21 Million
CNY

Net Income

CN¥72.51 Million
CNY

Data as of

Sep 2025
Most recent filing

Zhejiang Garden Bio-chemical High-tech Co Ltd Cash Flow Quality Index (2011–2024)

Historical Cash Flow Quality Index for Zhejiang Garden Bio-chemical High-tech Co Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Zhejiang Garden Bio-chemical High-tech C (300401) cash flow conversion.

Annual Cash Flow Quality Index for Zhejiang Garden Bio-chemical High-tech Co Ltd (2011–2024)

Year-by-year earnings quality comparison for Zhejiang Garden Bio-chemical High-tech Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.51x CN¥466.41 Million CN¥309.21 Million ▲ +81.4%
2023 0.83x CN¥159.98 Million CN¥192.35 Million ▼ -15.4%
2022 0.98x CN¥377.04 Million CN¥383.72 Million ▼ -0.6%
2021 0.99x CN¥504.03 Million CN¥510.01 Million ▼ -35.4%
2020 1.53x CN¥416.57 Million CN¥272.26 Million ▲ +43.5%
2019 1.07x CN¥366.54 Million CN¥343.71 Million ▲ +29.7%
2018 0.82x CN¥252.74 Million CN¥307.41 Million ▼ -26.9%
2017 1.13x CN¥146.74 Million CN¥130.40 Million ▼ 0.0%
2016 1.13x CN¥49.27 Million CN¥43.77 Million ▼ -68.0%
2015 3.52x CN¥42.52 Million CN¥12.07 Million ▲ +1196.7%
2014 -0.32x CN¥-11.93 Million CN¥37.15 Million ▼ -118.0%
2013 1.79x CN¥65.13 Million CN¥36.43 Million ▲ +257.8%
2012 0.50x CN¥41.95 Million CN¥83.97 Million ▼ -9.0%
2011 0.55x CN¥81.10 Million CN¥147.69 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.