Nanyang Senba Optical and Electronic Co Ltd (300701) — Cash Flow Quality Index
Nanyang Senba Optical and Electronic Co Ltd (300701) has a Cash Flow Quality Index of 1.13x as of September 2025. Operating cash flow of CN¥35.75 Million exceeds net income of CN¥31.54 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Nanyang Senba Optical and Electronic Co service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Nanyang Senba Optical and Electronic Co Ltd Cash Flow Quality Index (2013–2024)
Historical Cash Flow Quality Index for Nanyang Senba Optical and Electronic Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Nanyang Senba Optical and Electronic Co .
Annual Cash Flow Quality Index for Nanyang Senba Optical and Electronic Co Ltd (2013–2024)
Year-by-year earnings quality comparison for Nanyang Senba Optical and Electronic Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.93x | CN¥94.68 Million | CN¥49.03 Million | ▲ +107.1% |
| 2023 | 0.93x | CN¥52.62 Million | CN¥56.44 Million | ▼ -40.5% |
| 2022 | 1.57x | CN¥67.30 Million | CN¥42.98 Million | ▲ +227.1% |
| 2021 | 0.48x | CN¥60.11 Million | CN¥125.58 Million | ▼ -52.8% |
| 2020 | 1.01x | CN¥163.50 Million | CN¥161.26 Million | ▼ -2.1% |
| 2019 | 1.04x | CN¥85.06 Million | CN¥82.15 Million | ▲ +14.5% |
| 2018 | 0.90x | CN¥63.58 Million | CN¥70.32 Million | ▼ -14.8% |
| 2017 | 1.06x | CN¥63.73 Million | CN¥60.05 Million | ▼ -14.3% |
| 2016 | 1.24x | CN¥58.03 Million | CN¥46.84 Million | ▲ +36.6% |
| 2015 | 0.91x | CN¥32.76 Million | CN¥36.11 Million | ▼ -24.4% |
| 2014 | 1.20x | CN¥35.81 Million | CN¥29.82 Million | ▲ +23.1% |
| 2013 | 0.98x | CN¥27.98 Million | CN¥28.69 Million | — |