CSPC Innovation Pharmaceutical Co Ltd Class A (300765) — Cash Flow Quality Index
CSPC Innovation Pharmaceutical Co Ltd Class A (300765) has a Cash Flow Quality Index of -2.69x as of June 2025. Operating cash flow of CN¥-65.01 Million is below net income of CN¥24.16 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore CSPC Innovation Pharmaceutical Co Ltd Cl (300765) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
CSPC Innovation Pharmaceutical Co Ltd Class A Cash Flow Quality Index (2014–2023)
Historical Cash Flow Quality Index for CSPC Innovation Pharmaceutical Co Ltd Class A across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300765 cash flow metrics.
Annual Cash Flow Quality Index for CSPC Innovation Pharmaceutical Co Ltd Class A (2014–2023)
Year-by-year earnings quality comparison for CSPC Innovation Pharmaceutical Co Ltd Class A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 1.23x | CN¥927.24 Million | CN¥755.56 Million | ▲ +39.2% |
| 2022 | 0.88x | CN¥640.72 Million | CN¥726.61 Million | ▲ +18.6% |
| 2021 | 0.74x | CN¥292.09 Million | CN¥392.70 Million | ▼ -36.1% |
| 2020 | 1.16x | CN¥349.07 Million | CN¥299.71 Million | ▲ +1.0% |
| 2019 | 1.15x | CN¥315.38 Million | CN¥273.53 Million | ▲ +61.9% |
| 2018 | 0.71x | CN¥159.73 Million | CN¥224.32 Million | ▲ +10574.1% |
| 2017 | 0.01x | CN¥1.30 Million | CN¥194.91 Million | ▼ -99.0% |
| 2016 | 0.67x | CN¥137.27 Million | CN¥206.36 Million | ▼ -31.4% |
| 2015 | 0.97x | CN¥112.05 Million | CN¥115.48 Million | ▲ +12.5% |
| 2014 | 0.86x | CN¥93.36 Million | CN¥108.24 Million | — |