Guangzhou Boji Medical and Biotechnological Co Ltd (300404) — Cash Flow Quality Index
Guangzhou Boji Medical and Biotechnological Co Ltd (300404) has a Cash Flow Quality Index of -1.26x as of June 2023. Operating cash flow of CN¥-7.39 Million is below net income of CN¥5.88 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Guangzhou Boji Medical and Biotechnologi debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Guangzhou Boji Medical and Biotechnological Co Ltd Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for Guangzhou Boji Medical and Biotechnological Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Guangzhou Boji Medical and Biotechnologi.
Annual Cash Flow Quality Index for Guangzhou Boji Medical and Biotechnological Co Ltd (2012–2025)
Year-by-year earnings quality comparison for Guangzhou Boji Medical and Biotechnological Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.85x | CN¥87.01 Million | CN¥30.49 Million | ▲ +206.6% |
| 2024 | 0.93x | CN¥26.78 Million | CN¥28.78 Million | ▼ -37.0% |
| 2023 | 1.48x | CN¥35.95 Million | CN¥24.34 Million | ▲ +45.3% |
| 2022 | 1.02x | CN¥28.14 Million | CN¥27.67 Million | ▲ +31.4% |
| 2021 | 0.77x | CN¥30.10 Million | CN¥38.88 Million | ▼ -86.5% |
| 2020 | 5.71x | CN¥97.07 Million | CN¥16.99 Million | ▲ +43766.0% |
| 2019 | 0.01x | CN¥85.87K | CN¥6.59 Million | ▼ -99.6% |
| 2018 | 3.66x | CN¥27.06 Million | CN¥7.40 Million | ▲ +122.3% |
| 2016 | -16.40x | CN¥-34.24 Million | CN¥2.09 Million | ▼ -21958.8% |
| 2015 | 0.08x | CN¥1.93 Million | CN¥25.66 Million | ▼ -88.9% |
| 2014 | 0.68x | CN¥25.69 Million | CN¥37.96 Million | ▼ -45.3% |
| 2013 | 1.24x | CN¥43.48 Million | CN¥35.16 Million | ▼ -0.5% |
| 2012 | 1.24x | CN¥41.40 Million | CN¥33.30 Million | — |