Petpal Pet Nutrition Technology Co Ltd (300673) — Cash Flow Quality Index

Latest as of September 2025: 0.72x

Petpal Pet Nutrition Technology Co Ltd (300673) has a Cash Flow Quality Index of 0.72x as of September 2025. Operating cash flow of CN¥24.94 Million is below net income of CN¥34.48 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300673 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.72x
Operating CF / Net Income

Operating Cash Flow

CN¥24.94 Million
CNY

Net Income

CN¥34.48 Million
CNY

Data as of

Sep 2025
Most recent filing

Petpal Pet Nutrition Technology Co Ltd Cash Flow Quality Index (2012–2025)

Historical Cash Flow Quality Index for Petpal Pet Nutrition Technology Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Petpal Pet Nutrition Technology Co Ltd.

Annual Cash Flow Quality Index for Petpal Pet Nutrition Technology Co Ltd (2012–2025)

Year-by-year earnings quality comparison for Petpal Pet Nutrition Technology Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.65x CN¥190.93 Million CN¥115.67 Million ▼ -16.2%
2024 1.97x CN¥366.05 Million CN¥185.89 Million ▲ +10.4%
2022 1.78x CN¥230.61 Million CN¥129.29 Million ▲ +418.9%
2021 -0.56x CN¥-34.71 Million CN¥62.06 Million ▼ -145.7%
2020 1.22x CN¥142.77 Million CN¥116.58 Million ▲ +215.3%
2019 -1.06x CN¥-55.81 Million CN¥52.54 Million ▼ -215.7%
2018 0.92x CN¥129.85 Million CN¥141.44 Million ▲ +212.5%
2017 0.29x CN¥31.41 Million CN¥106.90 Million ▼ -69.4%
2016 0.96x CN¥77.18 Million CN¥80.47 Million ▼ -50.1%
2015 1.92x CN¥111.26 Million CN¥57.93 Million ▲ +538.3%
2014 0.30x CN¥8.35 Million CN¥27.75 Million ▼ -87.2%
2013 2.35x CN¥61.43 Million CN¥26.13 Million ▲ +2.5%
2012 2.29x CN¥58.32 Million CN¥25.43 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.