Bsm Chemical Co Ltd (300796) — Cash Flow Quality Index
Bsm Chemical Co Ltd (300796) has a Cash Flow Quality Index of -1.51x as of June 2025. Operating cash flow of CN¥-13.21 Million is below net income of CN¥8.72 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Bsm Chemical Co Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Bsm Chemical Co Ltd Cash Flow Quality Index (2015–2025)
Historical Cash Flow Quality Index for Bsm Chemical Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Bsm Chemical Co Ltd generate cash.
Annual Cash Flow Quality Index for Bsm Chemical Co Ltd (2015–2025)
Year-by-year earnings quality comparison for Bsm Chemical Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.38x | CN¥57.27 Million | CN¥24.07 Million | ▲ +85.4% |
| 2023 | 1.28x | CN¥113.45 Million | CN¥88.41 Million | ▲ +8.1% |
| 2022 | 1.19x | CN¥186.52 Million | CN¥157.18 Million | ▼ -28.9% |
| 2021 | 1.67x | CN¥95.65 Million | CN¥57.27 Million | ▼ -27.6% |
| 2020 | 2.31x | CN¥88.07 Million | CN¥38.20 Million | ▲ +232.2% |
| 2019 | 0.69x | CN¥45.18 Million | CN¥65.09 Million | ▼ -0.5% |
| 2018 | 0.70x | CN¥56.74 Million | CN¥81.38 Million | ▲ +263.5% |
| 2017 | -0.43x | CN¥-32.83 Million | CN¥76.98 Million | ▼ -155.7% |
| 2016 | 0.77x | CN¥31.01 Million | CN¥40.53 Million | ▲ +125.5% |
| 2015 | -3.00x | CN¥-73.97 Million | CN¥24.69 Million | — |