Yutong Optical (300790) — Cash Flow Quality Index

Latest as of September 2025: 0.85x

Yutong Optical (300790) has a Cash Flow Quality Index of 0.85x as of September 2025. Operating cash flow of CN¥68.52 Million is below net income of CN¥80.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore 300790 asset base for the complete picture of this company's asset base.

Cash Flow Quality Index

0.85x
Operating CF / Net Income

Operating Cash Flow

CN¥68.52 Million
CNY

Net Income

CN¥80.40 Million
CNY

Data as of

Sep 2025
Most recent filing

Yutong Optical Cash Flow Quality Index (2015–2024)

Historical Cash Flow Quality Index for Yutong Optical across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 300790 tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Yutong Optical (2015–2024)

Year-by-year earnings quality comparison for Yutong Optical. For live market cap and the full company financial profile, see 300790 market cap overview.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.74x CN¥337.82 Million CN¥194.05 Million ▼ -90.2%
2023 17.70x CN¥546.21 Million CN¥30.85 Million ▲ +564.0%
2022 2.67x CN¥401.79 Million CN¥150.70 Million ▲ +106.9%
2021 1.29x CN¥312.68 Million CN¥242.66 Million ▲ +410.9%
2020 0.25x CN¥31.97 Million CN¥126.75 Million ▼ -91.2%
2019 2.87x CN¥296.81 Million CN¥103.42 Million ▲ +426.9%
2018 0.54x CN¥53.42 Million CN¥98.07 Million ▼ -68.8%
2017 1.75x CN¥121.13 Million CN¥69.31 Million ▲ +215.1%
2016 0.55x CN¥27.91 Million CN¥50.32 Million ▼ -26.2%
2015 0.75x CN¥37.64 Million CN¥50.10 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.