MCLON JEWELLERY Co.Ltd. (300945) — Cash Flow Quality Index
MCLON JEWELLERY Co.Ltd. (300945) has a Cash Flow Quality Index of -0.46x as of December 2025. Operating cash flow of CN¥-52.39 Million is below net income of CN¥114.58 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can MCLON JEWELLERY Co.Ltd. service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
MCLON JEWELLERY Co.Ltd. Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for MCLON JEWELLERY Co.Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see MCLON JEWELLERY Co.Ltd. (300945) cash conversion ratio.
Annual Cash Flow Quality Index for MCLON JEWELLERY Co.Ltd. (2019–2025)
Year-by-year earnings quality comparison for MCLON JEWELLERY Co.Ltd..
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.46x | CN¥-52.39 Million | CN¥114.58 Million | ▼ -139.6% |
| 2024 | 1.15x | CN¥110.95 Million | CN¥96.13 Million | ▲ +81.6% |
| 2023 | 0.64x | CN¥50.91 Million | CN¥80.09 Million | ▼ -0.2% |
| 2022 | 0.64x | CN¥34.54 Million | CN¥54.24 Million | ▲ +248.3% |
| 2021 | -0.43x | CN¥-30.18 Million | CN¥70.29 Million | ▼ -132.2% |
| 2020 | 1.33x | CN¥84.80 Million | CN¥63.65 Million | ▲ +61.1% |
| 2019 | 0.83x | CN¥53.67 Million | CN¥64.91 Million | — |