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 Western Regions Tourism Development (300859) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see 300859 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.
| 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 | — |