Qingdao Kutesmart Co Ltd (300840) — Cash Flow Quality Index
Qingdao Kutesmart Co Ltd (300840) has a Cash Flow Quality Index of 0.67x as of June 2023. Operating cash flow of CN¥27.34 Million is below net income of CN¥40.95 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Qingdao Kutesmart Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Qingdao Kutesmart Co Ltd Cash Flow Quality Index (2016–2024)
Historical Cash Flow Quality Index for Qingdao Kutesmart Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Qingdao Kutesmart Co Ltd.
Annual Cash Flow Quality Index for Qingdao Kutesmart Co Ltd (2016–2024)
Year-by-year earnings quality comparison for Qingdao Kutesmart Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.80x | CN¥159.98 Million | CN¥88.63 Million | ▲ +16.3% |
| 2023 | 1.55x | CN¥173.52 Million | CN¥111.78 Million | ▲ +9.2% |
| 2022 | 1.42x | CN¥121.32 Million | CN¥85.33 Million | ▲ +14.7% |
| 2021 | 1.24x | CN¥76.11 Million | CN¥61.38 Million | ▼ -21.4% |
| 2020 | 1.58x | CN¥75.15 Million | CN¥47.62 Million | ▲ +13.6% |
| 2019 | 1.39x | CN¥95.37 Million | CN¥68.67 Million | ▼ -19.0% |
| 2018 | 1.71x | CN¥108.99 Million | CN¥63.60 Million | ▼ -47.0% |
| 2017 | 3.23x | CN¥189.23 Million | CN¥58.54 Million | ▲ +308.3% |
| 2016 | 0.79x | CN¥15.63 Million | CN¥19.74 Million | — |