Jiangsu LiXing General Steel Ball Co Ltd (300421) — Cash Flow Quality Index

Latest as of September 2025: 0.83x

Jiangsu LiXing General Steel Ball Co Ltd (300421) has a Cash Flow Quality Index of 0.83x as of September 2025. Operating cash flow of CN¥11.70 Million is below net income of CN¥14.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Jiangsu LiXing General Steel Ball Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.83x
Operating CF / Net Income

Operating Cash Flow

CN¥11.70 Million
CNY

Net Income

CN¥14.09 Million
CNY

Data as of

Sep 2025
Most recent filing

Jiangsu LiXing General Steel Ball Co Ltd Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Jiangsu LiXing General Steel Ball Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Jiangsu LiXing General Steel Ball Co Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Jiangsu LiXing General Steel Ball Co Ltd (2011–2025)

Year-by-year earnings quality comparison for Jiangsu LiXing General Steel Ball Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 -0.20x CN¥-13.64 Million CN¥69.22 Million ▼ -110.6%
2024 1.86x CN¥102.70 Million CN¥55.23 Million ▲ +19.7%
2023 1.55x CN¥93.00 Million CN¥59.88 Million ▲ +37.7%
2022 1.13x CN¥70.31 Million CN¥62.34 Million ▲ +395.8%
2021 0.23x CN¥20.55 Million CN¥90.33 Million ▼ -84.2%
2020 1.44x CN¥86.97 Million CN¥60.60 Million ▲ +81.2%
2019 0.79x CN¥30.64 Million CN¥38.69 Million ▲ +13.7%
2018 0.70x CN¥50.89 Million CN¥73.06 Million ▲ +8.3%
2017 0.64x CN¥47.56 Million CN¥73.97 Million ▲ +11.8%
2016 0.57x CN¥33.43 Million CN¥58.14 Million ▲ +575.7%
2015 -0.12x CN¥-6.55 Million CN¥54.16 Million ▼ -109.1%
2014 1.32x CN¥71.07 Million CN¥53.74 Million ▲ +104.0%
2013 0.65x CN¥33.29 Million CN¥51.35 Million ▼ -55.7%
2012 1.46x CN¥80.49 Million CN¥55.02 Million ▲ +204.1%
2011 0.48x CN¥23.61 Million CN¥49.07 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.