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. Also explore 300844 total assets for the complete picture of this company's asset base.

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 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

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 300844 stock market capitalisation.

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.