BGT Group Co. Ltd. (300774) — Cash Flow Quality Index

Latest as of December 2024: 0.76x

BGT Group Co. Ltd. (300774) has a Cash Flow Quality Index of 0.76x as of December 2024. Operating cash flow of CN¥101.15 Million is below net income of CN¥133.28 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300774 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.76x
Operating CF / Net Income

Operating Cash Flow

CN¥101.15 Million
CNY

Net Income

CN¥133.28 Million
CNY

Data as of

Dec 2024
Most recent filing

BGT Group Co. Ltd. Cash Flow Quality Index (2019–2024)

Historical Cash Flow Quality Index for BGT Group Co. Ltd. across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of BGT Group Co. Ltd..

Annual Cash Flow Quality Index for BGT Group Co. Ltd. (2019–2024)

Year-by-year earnings quality comparison for BGT Group Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.76x CN¥101.15 Million CN¥133.28 Million ▼ -42.9%
2023 1.33x CN¥138.28 Million CN¥104.03 Million ▼ -38.7%
2022 2.17x CN¥71.47 Million CN¥32.95 Million ▲ +509.0%
2021 -0.53x CN¥-92.49 Million CN¥174.42 Million ▼ -157.5%
2020 0.92x CN¥137.80 Million CN¥149.40 Million ▼ -30.8%
2019 1.33x CN¥159.16 Million CN¥119.35 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.