B-Soft Co Ltd (300451) — Cash Flow Quality Index

Latest as of September 2024: -0.36x

B-Soft Co Ltd (300451) has a Cash Flow Quality Index of -0.36x as of September 2024. Operating cash flow of CN¥-9.14 Million is below net income of CN¥25.38 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore B-Soft Co Ltd long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.36x
Operating CF / Net Income

Operating Cash Flow

CN¥-9.14 Million
CNY

Net Income

CN¥25.38 Million
CNY

Data as of

Sep 2024
Most recent filing

B-Soft Co Ltd Cash Flow Quality Index (2011–2023)

Historical Cash Flow Quality Index for B-Soft Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check B-Soft Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for B-Soft Co Ltd (2011–2023)

Year-by-year earnings quality comparison for B-Soft Co Ltd. For live market cap and the full company financial profile, see B-Soft Co Ltd (300451) total market value.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 4.30x CN¥157.84 Million CN¥36.69 Million ▲ +22.6%
2022 3.51x CN¥144.87 Million CN¥41.28 Million ▲ +724.9%
2021 0.43x CN¥176.22 Million CN¥414.15 Million ▼ -47.3%
2020 0.81x CN¥271.33 Million CN¥336.24 Million ▲ +220.8%
2019 0.25x CN¥80.16 Million CN¥318.71 Million ▼ -67.4%
2018 0.77x CN¥169.70 Million CN¥220.09 Million ▼ -25.3%
2017 1.03x CN¥174.13 Million CN¥168.78 Million ▼ -41.8%
2016 1.77x CN¥118.99 Million CN¥67.11 Million ▲ +376.9%
2015 0.37x CN¥18.47 Million CN¥49.68 Million ▼ -67.8%
2014 1.15x CN¥54.91 Million CN¥47.58 Million ▲ +12.1%
2013 1.03x CN¥47.06 Million CN¥45.70 Million ▲ +86.7%
2012 0.55x CN¥24.29 Million CN¥44.05 Million ▼ -28.2%
2011 0.77x CN¥36.20 Million CN¥47.16 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.