S.P.I Landscape Design Co. Ltd. Cash Flow Quality Index
S.P.I Landscape Design Co. Ltd. cash flow quality index. S.P.I Landscape Design Co. Ltd. (300844) has a Cash Flow Quality Index of -0.74x as of December 2024. Operating cash flow of CN¥-21.12 Million is below net income of CN¥28.62 Million, suggesting accrual-heavy earnings not yet converted to cash. See financial flexibility index of S.P.I Landscape Design Co. Ltd. to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of S.P.I Landscape Design Co. Ltd. (2019–2024)
Cash flow quality index of S.P.I Landscape Design Co. Ltd. from 2019 to 2024. Historical Cash Flow Quality Index for S.P.I Landscape Design Co. Ltd. across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 300844 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
S.P.I Landscape Design Co. Ltd. Cash Flow Quality Index by Year (2019–2024)
S.P.I Landscape Design Co. Ltd. cash flow quality index by year from 2019 to 2024. Year-by-year earnings quality comparison for S.P.I Landscape Design Co. Ltd.. For the full cash flow conversion analysis, see 300844 cash flow conversion.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.74x | CN¥-21.12 Million | CN¥28.62 Million | ▲ +58.4% |
| 2021 | -1.77x | CN¥-91.95 Million | CN¥51.85 Million | ▼ -349.0% |
| 2020 | 0.71x | CN¥72.70 Million | CN¥102.07 Million | ▲ +56.6% |
| 2019 | 0.45x | CN¥34.44 Million | CN¥75.69 Million | — |