Dongguan Golden Sun Abrasives Co Ltd (300606) — Cash Flow Quality Index

Latest as of September 2025: 4.25x

Dongguan Golden Sun Abrasives Co Ltd (300606) has a Cash Flow Quality Index of 4.25x as of September 2025. Operating cash flow of CN¥26.61 Million exceeds net income of CN¥6.26 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Dongguan Golden Sun Abrasives Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

4.25x
Operating CF / Net Income

Operating Cash Flow

CN¥26.61 Million
CNY

Net Income

CN¥6.26 Million
CNY

Data as of

Sep 2025
Most recent filing

Dongguan Golden Sun Abrasives Co Ltd Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Dongguan Golden Sun Abrasives Co Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300606 cash flow metrics.

Annual Cash Flow Quality Index for Dongguan Golden Sun Abrasives Co Ltd (2011–2025)

Year-by-year earnings quality comparison for Dongguan Golden Sun Abrasives Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 7.44x CN¥148.07 Million CN¥19.91 Million ▲ +241.3%
2023 2.18x CN¥114.01 Million CN¥52.33 Million ▲ +171.6%
2022 0.80x CN¥21.07 Million CN¥26.28 Million ▲ +6784.9%
2021 -0.01x CN¥-819.80K CN¥68.33 Million ▼ -100.9%
2020 1.38x CN¥109.79 Million CN¥79.62 Million ▲ +62.5%
2019 0.85x CN¥64.40 Million CN¥75.91 Million ▲ +530.7%
2018 0.13x CN¥8.42 Million CN¥62.63 Million ▼ -87.5%
2017 1.08x CN¥59.25 Million CN¥54.95 Million ▼ -16.7%
2016 1.30x CN¥52.07 Million CN¥40.21 Million ▲ +11.0%
2015 1.17x CN¥37.89 Million CN¥32.46 Million ▲ +50.5%
2014 0.78x CN¥22.55 Million CN¥29.07 Million ▼ -44.6%
2013 1.40x CN¥39.64 Million CN¥28.31 Million ▲ +93.3%
2012 0.72x CN¥14.84 Million CN¥20.49 Million ▲ +101.7%
2011 0.36x CN¥8.12 Million CN¥22.63 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.