Lens Technology Co Ltd (300433) — Cash Flow Quality Index

Latest as of September 2023: -0.15x

Lens Technology Co Ltd (300433) has a Cash Flow Quality Index of -0.15x as of September 2023. Operating cash flow of CN¥-167.93 Million is below net income of CN¥1.10 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 300433 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.15x
Operating CF / Net Income

Operating Cash Flow

CN¥-167.93 Million
CNY

Net Income

CN¥1.10 Billion
CNY

Data as of

Sep 2023
Most recent filing

Lens Technology Co Ltd Cash Flow Quality Index (2011–2024)

Historical Cash Flow Quality Index for Lens Technology Co Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lens Technology Co Ltd (300433) cash conversion ratio.

Annual Cash Flow Quality Index for Lens Technology Co Ltd (2011–2024)

Year-by-year earnings quality comparison for Lens Technology Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 3.00x CN¥10.89 Billion CN¥3.62 Billion ▼ -2.4%
2023 3.08x CN¥9.30 Billion CN¥3.02 Billion ▼ -16.6%
2022 3.69x CN¥9.18 Billion CN¥2.49 Billion ▲ +27.7%
2021 2.89x CN¥6.04 Billion CN¥2.09 Billion ▲ +87.9%
2020 1.54x CN¥7.58 Billion CN¥4.92 Billion ▼ -47.6%
2019 2.94x CN¥7.25 Billion CN¥2.47 Billion ▼ -61.6%
2018 7.65x CN¥4.87 Billion CN¥637.01 Million ▲ +275.8%
2017 2.04x CN¥4.17 Billion CN¥2.05 Billion ▼ -27.5%
2016 2.81x CN¥3.38 Billion CN¥1.20 Billion ▲ +26.7%
2015 2.22x CN¥3.42 Billion CN¥1.54 Billion ▲ +2.0%
2014 2.17x CN¥2.56 Billion CN¥1.18 Billion ▲ +50.9%
2013 1.44x CN¥3.52 Billion CN¥2.44 Billion ▲ +80.9%
2012 0.80x CN¥1.59 Billion CN¥2.00 Billion ▲ +110.3%
2011 0.38x CN¥468.11 Million CN¥1.24 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.