TangYuan Electric (300789) — Cash Flow Quality Index
TangYuan Electric (300789) has a Cash Flow Quality Index of -6.60x as of September 2025. Operating cash flow of CN¥-36.25 Million is below net income of CN¥5.49 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300789 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
TangYuan Electric Cash Flow Quality Index (2014–2025)
Historical Cash Flow Quality Index for TangYuan Electric across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see TangYuan Electric (300789) cash flow conversion.
Annual Cash Flow Quality Index for TangYuan Electric (2014–2025)
Year-by-year earnings quality comparison for TangYuan Electric.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.32x | CN¥-8.53 Million | CN¥26.25 Million | ▼ -22.5% |
| 2024 | -0.27x | CN¥-20.17 Million | CN¥76.11 Million | ▼ -127.4% |
| 2023 | 0.97x | CN¥104.34 Million | CN¥107.88 Million | ▲ +617.4% |
| 2022 | -0.19x | CN¥-17.02 Million | CN¥91.06 Million | ▼ -119.0% |
| 2021 | 0.99x | CN¥65.59 Million | CN¥66.49 Million | ▲ +0.4% |
| 2020 | 0.98x | CN¥63.46 Million | CN¥64.57 Million | ▲ +165.8% |
| 2019 | -1.49x | CN¥-124.67 Million | CN¥83.43 Million | ▼ -345.3% |
| 2018 | 0.61x | CN¥50.93 Million | CN¥83.60 Million | ▲ +544.4% |
| 2017 | 0.09x | CN¥5.84 Million | CN¥61.80 Million | ▼ -92.9% |
| 2016 | 1.33x | CN¥48.15 Million | CN¥36.21 Million | ▲ +248.4% |
| 2015 | 0.38x | CN¥6.90 Million | CN¥18.09 Million | ▼ -66.8% |
| 2014 | 1.15x | CN¥13.81 Million | CN¥12.03 Million | — |