Vats Liquor Chain Store Management Joint Stock Co Ltd (300755) — Cash Flow Quality Index

Latest as of March 2025: 4.89x

Vats Liquor Chain Store Management Joint Stock Co Ltd (300755) has a Cash Flow Quality Index of 4.89x as of March 2025. Operating cash flow of CN¥417.94 Million exceeds net income of CN¥85.39 Million, indicating high earnings quality where cash backs reported profits. Explore Vats Liquor Chain Store Management Joint (300755) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

4.89x
Operating CF / Net Income

Operating Cash Flow

CN¥417.94 Million
CNY

Net Income

CN¥85.39 Million
CNY

Data as of

Mar 2025
Most recent filing

Vats Liquor Chain Store Management Joint Stock Co Ltd Cash Flow Quality Index (2015–2024)

Historical Cash Flow Quality Index for Vats Liquor Chain Store Management Joint Stock Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300755 cash flow conversion.

Annual Cash Flow Quality Index for Vats Liquor Chain Store Management Joint Stock Co Ltd (2015–2024)

Year-by-year earnings quality comparison for Vats Liquor Chain Store Management Joint Stock Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 9.23x CN¥436.28 Million CN¥47.25 Million ▲ +668.0%
2023 1.20x CN¥282.88 Million CN¥235.27 Million ▲ +236.1%
2022 -0.88x CN¥-329.93 Million CN¥373.52 Million ▼ -62.7%
2021 -0.54x CN¥-373.49 Million CN¥688.14 Million ▼ -163.5%
2020 0.85x CN¥324.99 Million CN¥380.23 Million ▲ +153.6%
2019 0.34x CN¥108.16 Million CN¥320.92 Million ▲ +131.8%
2018 -1.06x CN¥-241.26 Million CN¥227.49 Million ▼ -160.3%
2017 1.76x CN¥365.10 Million CN¥207.49 Million ▲ +298.4%
2016 -0.89x CN¥-99.68 Million CN¥112.40 Million ▼ -107.9%
2015 11.26x CN¥281.78 Million CN¥25.02 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.