Panda Dairy Corp (300898) — Cash Flow Quality Index
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. Explore 300898 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see cash flow conversion of Panda Dairy Corp.
Annual Cash Flow Quality Index for Panda Dairy Corp (2013–2025)
Year-by-year earnings quality comparison for Panda Dairy Corp.
| 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 | — |