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. Also explore balance sheet size of Bsm Chemical Co Ltd for the complete picture of this company's asset base.
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. Check Bsm Chemical Co Ltd (300796) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Bsm Chemical Co Ltd (2015–2025)
Year-by-year earnings quality comparison for Bsm Chemical Co Ltd. For live market cap and the full company financial profile, see Bsm Chemical Co Ltd (300796) market capitalisation.
| 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 | — |