GuoChuang Software Co Ltd (300520) — Cash Flow Quality Index

Latest as of June 2023: 0.29x

GuoChuang Software Co Ltd (300520) has a Cash Flow Quality Index of 0.29x as of June 2023. Operating cash flow of CN¥12.78 Million is below net income of CN¥44.34 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300520 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.29x
Operating CF / Net Income

Operating Cash Flow

CN¥12.78 Million
CNY

Net Income

CN¥44.34 Million
CNY

Data as of

Jun 2023
Most recent filing

GuoChuang Software Co Ltd Cash Flow Quality Index (2015–2021)

Historical Cash Flow Quality Index for GuoChuang Software Co Ltd across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see GuoChuang Software Co Ltd cash flow conversion.

Annual Cash Flow Quality Index for GuoChuang Software Co Ltd (2015–2021)

Year-by-year earnings quality comparison for GuoChuang Software Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2021 -2.08x CN¥-217.50 Million CN¥104.59 Million ▼ -132.4%
2020 6.41x CN¥258.28 Million CN¥40.28 Million ▲ +713.7%
2019 0.79x CN¥93.65 Million CN¥118.85 Million ▲ +310.4%
2018 -0.37x CN¥-18.30 Million CN¥48.86 Million ▼ -112.7%
2017 -0.18x CN¥-3.24 Million CN¥18.37 Million ▼ -108.7%
2016 2.01x CN¥114.71 Million CN¥56.93 Million ▲ +155.1%
2015 0.79x CN¥35.11 Million CN¥44.45 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.