Nanjing University Environmental (300864) — Cash Flow Quality Index

Latest as of June 2023: 0.28x

Nanjing University Environmental (300864) has a Cash Flow Quality Index of 0.28x as of June 2023. Operating cash flow of CN¥9.72 Million is below net income of CN¥35.24 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Nanjing University Environmental service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.28x
Operating CF / Net Income

Operating Cash Flow

CN¥9.72 Million
CNY

Net Income

CN¥35.24 Million
CNY

Data as of

Jun 2023
Most recent filing

Nanjing University Environmental Cash Flow Quality Index (2016–2025)

Historical Cash Flow Quality Index for Nanjing University Environmental across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300864 operating cash flow.

Annual Cash Flow Quality Index for Nanjing University Environmental (2016–2025)

Year-by-year earnings quality comparison for Nanjing University Environmental.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.00x CN¥150.66 Million CN¥151.24 Million ▲ +6.4%
2024 0.94x CN¥156.60 Million CN¥167.32 Million ▼ -12.8%
2023 1.07x CN¥165.74 Million CN¥154.44 Million ▼ -3.0%
2022 1.11x CN¥136.70 Million CN¥123.52 Million ▲ +17.1%
2021 0.95x CN¥87.87 Million CN¥92.98 Million ▲ +17.7%
2020 0.80x CN¥105.95 Million CN¥131.93 Million ▼ -39.3%
2019 1.32x CN¥145.30 Million CN¥109.89 Million ▲ +7.5%
2018 1.23x CN¥74.42 Million CN¥60.51 Million ▲ +35.1%
2017 0.91x CN¥40.64 Million CN¥44.62 Million ▼ -3.5%
2016 0.94x CN¥19.52 Million CN¥20.68 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.