Guangdong SACA Precision Manufacturing Co Ltd (300464) — Cash Flow Quality Index

Latest as of March 2023: 0.30x

Guangdong SACA Precision Manufacturing Co Ltd (300464) has a Cash Flow Quality Index of 0.30x as of March 2023. Operating cash flow of CN¥1.47 Million is below net income of CN¥4.86 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Guangdong SACA Precision Manufacturing C to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.30x
Operating CF / Net Income

Operating Cash Flow

CN¥1.47 Million
CNY

Net Income

CN¥4.86 Million
CNY

Data as of

Mar 2023
Most recent filing

Guangdong SACA Precision Manufacturing Co Ltd Cash Flow Quality Index (2014–2020)

Historical Cash Flow Quality Index for Guangdong SACA Precision Manufacturing Co Ltd across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Guangdong SACA Precision Manufacturing C operating cash flow efficiency.

Annual Cash Flow Quality Index for Guangdong SACA Precision Manufacturing Co Ltd (2014–2020)

Year-by-year earnings quality comparison for Guangdong SACA Precision Manufacturing Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2020 -0.72x CN¥-151.99 Million CN¥211.73 Million ▼ -169.8%
2019 1.03x CN¥152.89 Million CN¥148.55 Million ▼ -85.5%
2018 7.08x CN¥14.47 Million CN¥2.04 Million ▲ +148.8%
2017 2.85x CN¥42.93 Million CN¥15.09 Million ▲ +27.7%
2016 2.23x CN¥93.23 Million CN¥41.84 Million ▲ +93.1%
2015 1.15x CN¥41.54 Million CN¥36.02 Million ▼ -16.9%
2014 1.39x CN¥56.17 Million CN¥40.49 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.