S.P.I Landscape Design Co. Ltd. (300844) — Cash Flow Quality Index

Latest as of December 2024: -0.74x

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 300844 operating cash flow to assess how effectively this company generates cash.

Cash Flow Quality Index

-0.74x
Operating CF / Net Income

Operating Cash Flow

CN¥-21.12 Million
CNY

Net Income

CN¥28.62 Million
CNY

Data as of

Dec 2024
Most recent filing

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. Check 300844 total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.

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.. For live market cap and the full company financial profile, see how much is S.P.I Landscape Design Co. Ltd. worth.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.