Shanghai Precise Packaging Co Ltd (300442) — Cash Flow Quality Index
Shanghai Precise Packaging Co Ltd (300442) has a Cash Flow Quality Index of 0.13x as of September 2025. Operating cash flow of CN¥503.16 Million is below net income of CN¥3.82 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 300442 long-term investment intensity to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Shanghai Precise Packaging Co Ltd Cash Flow Quality Index (2011–2025)
Historical Cash Flow Quality Index for Shanghai Precise Packaging Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 300442 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Shanghai Precise Packaging Co Ltd (2011–2025)
Year-by-year earnings quality comparison for Shanghai Precise Packaging Co Ltd. For live market cap and the full company financial profile, see Shanghai Precise Packaging Co Ltd (300442) market capitalisation.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.65x | CN¥3.29 Billion | CN¥5.05 Billion | ▼ -43.4% |
| 2024 | 1.15x | CN¥2.09 Billion | CN¥1.82 Billion | ▲ +63.1% |
| 2023 | 0.71x | CN¥1.24 Billion | CN¥1.76 Billion | ▼ -52.7% |
| 2022 | 1.49x | CN¥1.79 Billion | CN¥1.20 Billion | ▼ -15.3% |
| 2021 | 1.76x | CN¥1.27 Billion | CN¥720.66 Million | ▲ +129.9% |
| 2019 | -5.91x | CN¥-79.19 Million | CN¥13.41 Million | ▼ -383.2% |
| 2017 | 2.09x | CN¥20.81 Million | CN¥9.98 Million | ▲ +124.5% |
| 2016 | -8.52x | CN¥-61.72 Million | CN¥7.25 Million | ▼ -795.8% |
| 2015 | -0.95x | CN¥-47.59 Million | CN¥50.07 Million | ▼ -289.9% |
| 2014 | 0.50x | CN¥45.47 Million | CN¥90.84 Million | ▼ -56.2% |
| 2013 | 1.14x | CN¥100.19 Million | CN¥87.59 Million | ▲ +22.3% |
| 2012 | 0.94x | CN¥67.35 Million | CN¥72.00 Million | ▲ +280.3% |
| 2011 | 0.25x | CN¥13.82 Million | CN¥56.17 Million | — |