S.P.I Landscape Design Co. Ltd. (300844) — 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. Explore how well can S.P.I Landscape Design Co. Ltd. service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
S.P.I Landscape Design Co. Ltd. Cash Flow Quality Index (2019–2024)
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. For the full cash flow conversion analysis, see S.P.I Landscape Design Co. Ltd. cash flow conversion.
Annual Cash Flow Quality Index for S.P.I Landscape Design Co. Ltd. (2019–2024)
Year-by-year earnings quality comparison for S.P.I Landscape Design Co. Ltd..
| 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 | — |