Yutong Optical (300790) — Cash Flow Quality Index
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. Explore Yutong Optical debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see cash flow conversion of Yutong Optical.
Annual Cash Flow Quality Index for Yutong Optical (2015–2024)
Year-by-year earnings quality comparison for Yutong Optical.
| 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 | — |