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 debt repayment capacity of Shanghai Precise Packaging Co Ltd to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see 300442 cash flow metrics.
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.
| 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 | — |