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 300860 cash generation efficiency to assess how effectively this company generates cash.
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 total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.
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 market value of 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 | — |