EST Tools Co Ltd (300488) — Cash Flow Quality Index
EST Tools Co Ltd (300488) has a Cash Flow Quality Index of 0.53x as of September 2025. Operating cash flow of CN¥20.31 Million is below net income of CN¥38.63 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300488 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
EST Tools Co Ltd Cash Flow Quality Index (2012–2024)
Historical Cash Flow Quality Index for EST Tools Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of EST Tools Co Ltd.
Annual Cash Flow Quality Index for EST Tools Co Ltd (2012–2024)
Year-by-year earnings quality comparison for EST Tools Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.52x | CN¥196.05 Million | CN¥129.26 Million | ▲ +25.5% |
| 2023 | 1.21x | CN¥163.33 Million | CN¥135.20 Million | ▼ -38.8% |
| 2022 | 1.97x | CN¥220.28 Million | CN¥111.59 Million | ▲ +53.6% |
| 2021 | 1.29x | CN¥199.10 Million | CN¥154.91 Million | ▼ -28.6% |
| 2020 | 1.80x | CN¥149.51 Million | CN¥83.05 Million | ▲ +115.7% |
| 2019 | 0.83x | CN¥107.89 Million | CN¥129.28 Million | ▼ -27.8% |
| 2018 | 1.16x | CN¥80.33 Million | CN¥69.46 Million | ▲ +39.5% |
| 2017 | 0.83x | CN¥79.80 Million | CN¥96.24 Million | ▼ -11.7% |
| 2016 | 0.94x | CN¥70.08 Million | CN¥74.64 Million | ▼ -10.0% |
| 2015 | 1.04x | CN¥70.98 Million | CN¥68.02 Million | ▼ -1.4% |
| 2014 | 1.06x | CN¥72.00 Million | CN¥68.03 Million | ▲ +7.7% |
| 2013 | 0.98x | CN¥58.18 Million | CN¥59.20 Million | ▼ -16.3% |
| 2012 | 1.17x | CN¥79.31 Million | CN¥67.59 Million | — |