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 300796 cash flow conversion to assess how effectively this company generates cash.
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) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
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 | — |