Sineng Electric Co Ltd (300827) — Cash Flow Quality Index

Latest as of September 2025: -1.10x

Sineng Electric Co Ltd (300827) has a Cash Flow Quality Index of -1.10x as of September 2025. Operating cash flow of CN¥-121.47 Million is below net income of CN¥110.39 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Sineng Electric Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.10x
Operating CF / Net Income

Operating Cash Flow

CN¥-121.47 Million
CNY

Net Income

CN¥110.39 Million
CNY

Data as of

Sep 2025
Most recent filing

Sineng Electric Co Ltd Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Sineng Electric Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Sineng Electric Co Ltd operating cash flow efficiency.

Annual Cash Flow Quality Index for Sineng Electric Co Ltd (2013–2025)

Year-by-year earnings quality comparison for Sineng Electric Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 0.17x CN¥77.29 Million CN¥462.65 Million ▼ -42.7%
2024 0.29x CN¥121.56 Million CN¥416.67 Million ▲ +330.0%
2023 -0.13x CN¥-36.20 Million CN¥285.35 Million ▼ -106.9%
2022 1.85x CN¥150.56 Million CN¥81.56 Million ▼ -2.9%
2021 1.90x CN¥112.01 Million CN¥58.91 Million ▲ +349.5%
2020 0.42x CN¥32.76 Million CN¥77.45 Million ▼ -63.8%
2019 1.17x CN¥97.88 Million CN¥83.84 Million ▼ -50.2%
2018 2.34x CN¥166.17 Million CN¥70.86 Million ▲ +170.9%
2017 0.87x CN¥47.14 Million CN¥54.47 Million ▲ +16615.1%
2016 -0.01x CN¥-190.20K CN¥36.29 Million ▲ +99.3%
2015 -0.76x CN¥-25.41 Million CN¥33.63 Million ▲ +27.7%
2014 -1.04x CN¥-22.11 Million CN¥21.17 Million ▲ +74.2%
2013 -4.04x CN¥-28.34 Million CN¥7.01 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.