Three Squirrels (300783) — Cash Flow Quality Index

Latest as of March 2023: 1.59x

Three Squirrels (300783) has a Cash Flow Quality Index of 1.59x as of March 2023. Operating cash flow of CN¥305.41 Million exceeds net income of CN¥191.70 Million, indicating high earnings quality where cash backs reported profits. Explore Three Squirrels (300783) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.59x
Operating CF / Net Income

Operating Cash Flow

CN¥305.41 Million
CNY

Net Income

CN¥191.70 Million
CNY

Data as of

Mar 2023
Most recent filing

Three Squirrels Cash Flow Quality Index (2016–2024)

Historical Cash Flow Quality Index for Three Squirrels across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Three Squirrels cash flow conversion.

Annual Cash Flow Quality Index for Three Squirrels (2016–2024)

Year-by-year earnings quality comparison for Three Squirrels.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.48x CN¥601.74 Million CN¥407.74 Million ▼ -2.9%
2023 1.52x CN¥334.16 Million CN¥219.79 Million ▲ +167.8%
2022 0.57x CN¥73.27 Million CN¥129.06 Million ▼ -60.3%
2021 1.43x CN¥588.47 Million CN¥411.11 Million ▼ -64.0%
2020 3.98x CN¥1.20 Billion CN¥301.32 Million ▲ +388.6%
2019 -1.38x CN¥-329.24 Million CN¥238.75 Million ▼ -165.8%
2018 2.09x CN¥636.50 Million CN¥303.86 Million ▲ +41.5%
2017 1.48x CN¥447.00 Million CN¥302.02 Million ▲ +219.5%
2016 0.46x CN¥109.55 Million CN¥236.50 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.