Hengerda New Materials (Fujian) Co. Ltd. (300946) — Cash Flow Quality Index

Latest as of December 2024: 0.77x

Hengerda New Materials (Fujian) Co. Ltd. (300946) has a Cash Flow Quality Index of 0.77x as of December 2024. Operating cash flow of CN¥67.11 Million is below net income of CN¥87.31 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Hengerda New Materials (Fujian) Co. Ltd. (300946) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.77x
Operating CF / Net Income

Operating Cash Flow

CN¥67.11 Million
CNY

Net Income

CN¥87.31 Million
CNY

Data as of

Dec 2024
Most recent filing

Hengerda New Materials (Fujian) Co. Ltd. Cash Flow Quality Index (2019–2024)

Historical Cash Flow Quality Index for Hengerda New Materials (Fujian) Co. Ltd. across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300946 operating cash flow.

Annual Cash Flow Quality Index for Hengerda New Materials (Fujian) Co. Ltd. (2019–2024)

Year-by-year earnings quality comparison for Hengerda New Materials (Fujian) Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.77x CN¥67.11 Million CN¥87.31 Million ▼ -4.0%
2023 0.80x CN¥69.87 Million CN¥87.29 Million ▲ +288.6%
2022 0.21x CN¥19.62 Million CN¥95.24 Million ▼ -67.3%
2021 0.63x CN¥67.75 Million CN¥107.70 Million ▼ -31.0%
2020 0.91x CN¥84.82 Million CN¥93.04 Million ▲ +42.4%
2019 0.64x CN¥46.11 Million CN¥72.01 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.