Beijing Fengshangshiji Culture Medi (300860) — Cash Flow Quality Index
Beijing Fengshangshiji Culture Medi (300860) has a Cash Flow Quality Index of -1.57x as of June 2025. Operating cash flow of CN¥-23.15 Million is below net income of CN¥14.77 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore how large is Beijing Fengshangshiji Culture Medi's balance sheet for the complete picture of this company's asset base.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Beijing Fengshangshiji Culture Medi Cash Flow Quality Index (2013–2024)
Historical Cash Flow Quality Index for Beijing Fengshangshiji Culture Medi across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Beijing Fengshangshiji Culture Medi tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Beijing Fengshangshiji Culture Medi (2013–2024)
Year-by-year earnings quality comparison for Beijing Fengshangshiji Culture Medi. For live market cap and the full company financial profile, see 300860 market cap.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 3.20x | CN¥126.52 Million | CN¥39.53 Million | ▲ +1200.7% |
| 2023 | 0.25x | CN¥32.57 Million | CN¥132.35 Million | ▼ -88.6% |
| 2022 | 2.16x | CN¥17.92 Million | CN¥8.29 Million | ▲ +258.5% |
| 2021 | 0.60x | CN¥55.49 Million | CN¥91.96 Million | ▲ +99.6% |
| 2020 | 0.30x | CN¥78.76 Million | CN¥260.50 Million | ▼ -56.2% |
| 2019 | 0.69x | CN¥175.18 Million | CN¥253.83 Million | ▼ -32.1% |
| 2018 | 1.02x | CN¥138.23 Million | CN¥136.04 Million | ▼ -53.3% |
| 2017 | 2.18x | CN¥117.50 Million | CN¥53.96 Million | ▼ -30.5% |
| 2016 | 3.14x | CN¥109.85 Million | CN¥35.04 Million | ▲ +410.9% |
| 2015 | 0.61x | CN¥8.18 Million | CN¥13.33 Million | ▼ -84.9% |
| 2014 | 4.06x | CN¥26.72 Million | CN¥6.59 Million | ▼ -26.6% |
| 2013 | 5.53x | CN¥12.12 Million | CN¥2.19 Million | — |