Yangling Metron New Material Co Ltd (300861) — Cash Flow Quality Index
Yangling Metron New Material Co Ltd (300861) has a Cash Flow Quality Index of -0.26x as of September 2025. Operating cash flow of CN¥-18.92 Million is below net income of CN¥72.44 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300861 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Yangling Metron New Material Co Ltd Cash Flow Quality Index (2016–2025)
Historical Cash Flow Quality Index for Yangling Metron New Material Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Yangling Metron New Material Co Ltd.
Annual Cash Flow Quality Index for Yangling Metron New Material Co Ltd (2016–2025)
Year-by-year earnings quality comparison for Yangling Metron New Material Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.70x | CN¥169.85 Million | CN¥243.89 Million | ▼ -93.8% |
| 2024 | 11.27x | CN¥1.61 Billion | CN¥143.06 Million | ▲ +11708.1% |
| 2023 | 0.10x | CN¥151.59 Million | CN¥1.59 Billion | ▼ -71.1% |
| 2022 | 0.33x | CN¥487.68 Million | CN¥1.47 Billion | ▼ -26.4% |
| 2021 | 0.45x | CN¥342.90 Million | CN¥763.18 Million | ▼ -20.5% |
| 2020 | 0.57x | CN¥255.89 Million | CN¥452.61 Million | ▼ -34.3% |
| 2019 | 0.86x | CN¥351.61 Million | CN¥408.59 Million | ▼ -9.4% |
| 2018 | 0.95x | CN¥973.48 Million | CN¥1.02 Billion | ▲ +408.9% |
| 2017 | 0.19x | CN¥126.51 Million | CN¥677.54 Million | ▲ +137.6% |
| 2016 | -0.50x | CN¥-46.65 Million | CN¥94.00 Million | — |