Western Regions Tourism Development (300859) — Cash Flow Quality Index
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. Explore 300859 cash flow conversion to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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 300859 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
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 300859 market cap.
| 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 | — |