Yipinhong Pharmaceutical Co Ltd Class A (300723) — Cash Flow Quality Index
Yipinhong Pharmaceutical Co Ltd Class A (300723) has a Cash Flow Quality Index of 0.69x as of March 2025. Operating cash flow of CN¥39.19 Million is below net income of CN¥56.59 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Yipinhong Pharmaceutical Co Ltd Class A debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Yipinhong Pharmaceutical Co Ltd Class A Cash Flow Quality Index (2013–2023)
Historical Cash Flow Quality Index for Yipinhong Pharmaceutical Co Ltd Class A across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Yipinhong Pharmaceutical Co Ltd Class A cash flow conversion.
Annual Cash Flow Quality Index for Yipinhong Pharmaceutical Co Ltd Class A (2013–2023)
Year-by-year earnings quality comparison for Yipinhong Pharmaceutical Co Ltd Class A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 3.02x | CN¥458.05 Million | CN¥151.80 Million | ▲ +66.3% |
| 2022 | 1.81x | CN¥475.53 Million | CN¥262.10 Million | ▲ +21.5% |
| 2021 | 1.49x | CN¥438.10 Million | CN¥293.41 Million | ▲ +21.3% |
| 2020 | 1.23x | CN¥275.22 Million | CN¥223.64 Million | ▼ -37.5% |
| 2019 | 1.97x | CN¥280.65 Million | CN¥142.53 Million | ▲ +71.4% |
| 2018 | 1.15x | CN¥238.60 Million | CN¥207.69 Million | ▲ +25.8% |
| 2017 | 0.91x | CN¥141.35 Million | CN¥154.82 Million | ▼ -15.1% |
| 2016 | 1.07x | CN¥146.01 Million | CN¥135.84 Million | ▲ +87.9% |
| 2015 | 0.57x | CN¥34.55 Million | CN¥60.40 Million | ▲ +156.5% |
| 2014 | 0.22x | CN¥8.74 Million | CN¥39.20 Million | ▼ -94.7% |
| 2013 | 4.20x | CN¥135.68 Million | CN¥32.32 Million | — |