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. Explore Beijing Fengshangshiji Culture Medi debt service capacity to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see 300860 cash flow conversion.
Annual Cash Flow Quality Index for Beijing Fengshangshiji Culture Medi (2013–2024)
Year-by-year earnings quality comparison for Beijing Fengshangshiji Culture Medi.
| 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 | — |