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 Shanghai Precise Packaging Co Ltd cash conversion from operations to assess how effectively this company generates cash.
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 capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.
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 market cap and net worth.
| 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 | — |