Xian Peri Power Semiconductor Cond (300831) — Cash Flow Quality Index

Latest as of June 2025: 0.78x

Xian Peri Power Semiconductor Cond (300831) has a Cash Flow Quality Index of 0.78x as of June 2025. Operating cash flow of CN¥11.67 Million is below net income of CN¥14.90 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Xian Peri Power Semiconductor Cond to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.78x
Operating CF / Net Income

Operating Cash Flow

CN¥11.67 Million
CNY

Net Income

CN¥14.90 Million
CNY

Data as of

Jun 2025
Most recent filing

Xian Peri Power Semiconductor Cond Cash Flow Quality Index (2015–2025)

Historical Cash Flow Quality Index for Xian Peri Power Semiconductor Cond across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Xian Peri Power Semiconductor Cond.

Annual Cash Flow Quality Index for Xian Peri Power Semiconductor Cond (2015–2025)

Year-by-year earnings quality comparison for Xian Peri Power Semiconductor Cond.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.74x CN¥76.89 Million CN¥44.23 Million ▲ +8587.3%
2024 0.02x CN¥1.13 Million CN¥56.70 Million ▼ -98.6%
2023 1.46x CN¥32.23 Million CN¥22.02 Million ▼ -19.6%
2022 1.82x CN¥100.08 Million CN¥54.99 Million ▲ +228.3%
2021 0.55x CN¥29.66 Million CN¥53.51 Million ▼ -87.2%
2020 4.33x CN¥126.89 Million CN¥29.28 Million ▲ +225.5%
2019 1.33x CN¥83.12 Million CN¥62.41 Million ▼ -37.4%
2018 2.13x CN¥122.94 Million CN¥57.79 Million ▲ +19.9%
2017 1.77x CN¥106.99 Million CN¥60.30 Million ▲ +50.7%
2016 1.18x CN¥36.40 Million CN¥30.93 Million ▲ +20.6%
2015 0.98x CN¥19.73 Million CN¥20.21 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.