EMTEK (Shenzhen) Co. Ltd. (300938) — Cash Flow Quality Index

Latest as of December 2025: 1.09x

EMTEK (Shenzhen) Co. Ltd. (300938) has a Cash Flow Quality Index of 1.09x as of December 2025. Operating cash flow of CN¥214.28 Million exceeds net income of CN¥196.35 Million, indicating high earnings quality where cash backs reported profits. Explore how well can EMTEK (Shenzhen) Co. Ltd. service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.09x
Operating CF / Net Income

Operating Cash Flow

CN¥214.28 Million
CNY

Net Income

CN¥196.35 Million
CNY

Data as of

Dec 2025
Most recent filing

EMTEK (Shenzhen) Co. Ltd. Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for EMTEK (Shenzhen) Co. Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300938 cash flow conversion.

Annual Cash Flow Quality Index for EMTEK (Shenzhen) Co. Ltd. (2019–2025)

Year-by-year earnings quality comparison for EMTEK (Shenzhen) Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.09x CN¥214.28 Million CN¥196.35 Million ▼ -18.3%
2024 1.34x CN¥235.38 Million CN¥176.11 Million ▲ +6.4%
2023 1.26x CN¥205.44 Million CN¥163.56 Million ▼ -14.6%
2022 1.47x CN¥173.53 Million CN¥118.05 Million ▲ +15.6%
2021 1.27x CN¥101.80 Million CN¥80.06 Million ▼ -38.7%
2020 2.08x CN¥125.05 Million CN¥60.25 Million ▲ +78.4%
2019 1.16x CN¥86.86 Million CN¥74.65 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.