Panda Dairy Corp (300898) — Cash Flow Quality Index

Latest as of September 2025: 1.94x

Panda Dairy Corp (300898) has a Cash Flow Quality Index of 1.94x as of September 2025. Operating cash flow of CN¥59.02 Million exceeds net income of CN¥30.36 Million, indicating high earnings quality where cash backs reported profits. Also explore Panda Dairy Corp (300898) total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

1.94x
Operating CF / Net Income

Operating Cash Flow

CN¥59.02 Million
CNY

Net Income

CN¥30.36 Million
CNY

Data as of

Sep 2025
Most recent filing

Panda Dairy Corp Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Panda Dairy Corp across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of Panda Dairy Corp to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Panda Dairy Corp (2013–2025)

Year-by-year earnings quality comparison for Panda Dairy Corp. For live market cap and the full company financial profile, see 300898 company net worth.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 0.53x CN¥56.84 Million CN¥108.01 Million ▼ -69.6%
2024 1.73x CN¥176.44 Million CN¥101.80 Million ▼ -0.6%
2023 1.74x CN¥184.22 Million CN¥105.67 Million ▲ +200.5%
2022 0.58x CN¥32.00 Million CN¥55.15 Million ▼ -57.6%
2021 1.37x CN¥111.20 Million CN¥81.21 Million ▲ +65.3%
2020 0.83x CN¥68.90 Million CN¥83.20 Million ▼ -33.4%
2019 1.24x CN¥84.17 Million CN¥67.65 Million ▲ +19.8%
2018 1.04x CN¥100.18 Million CN¥96.48 Million ▲ +42.2%
2017 0.73x CN¥64.21 Million CN¥87.96 Million ▼ -24.7%
2016 0.97x CN¥82.81 Million CN¥85.40 Million ▲ +9.8%
2015 0.88x CN¥65.65 Million CN¥74.32 Million ▼ -75.3%
2014 3.58x CN¥47.35 Million CN¥13.21 Million ▲ +147.0%
2013 -7.62x CN¥-44.09 Million CN¥5.79 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.