Western Regions Tourism Development (300859) — Cash Flow Quality Index

Latest as of June 2023: 1.36x

Western Regions Tourism Development (300859) has a Cash Flow Quality Index of 1.36x as of June 2023. Operating cash flow of CN¥59.48 Million exceeds net income of CN¥43.71 Million, indicating high earnings quality where cash backs reported profits. Also explore total assets of Western Regions Tourism Development for the complete picture of this company's asset base.

Cash Flow Quality Index

1.36x
Operating CF / Net Income

Operating Cash Flow

CN¥59.48 Million
CNY

Net Income

CN¥43.71 Million
CNY

Data as of

Jun 2023
Most recent filing

Western Regions Tourism Development Cash Flow Quality Index (2016–2025)

Historical Cash Flow Quality Index for Western Regions Tourism Development across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Western Regions Tourism Development tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Western Regions Tourism Development (2016–2025)

Year-by-year earnings quality comparison for Western Regions Tourism Development. For live market cap and the full company financial profile, see Western Regions Tourism Development (300859) total market value.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.77x CN¥132.04 Million CN¥74.68 Million ▲ +31.9%
2024 1.34x CN¥115.94 Million CN¥86.51 Million ▼ -5.9%
2023 1.42x CN¥150.37 Million CN¥105.58 Million ▼ -42.2%
2021 2.46x CN¥66.40 Million CN¥26.95 Million ▲ +54.2%
2019 1.60x CN¥117.53 Million CN¥73.55 Million ▼ -17.0%
2018 1.93x CN¥98.18 Million CN¥50.99 Million ▲ +4.6%
2017 1.84x CN¥83.04 Million CN¥45.09 Million ▼ -13.4%
2016 2.13x CN¥79.50 Million CN¥37.40 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.