Shenzhen L&A Design Holding Limited (300949) — Cash Flow Quality Index
Shenzhen L&A Design Holding Limited (300949) has a Cash Flow Quality Index of -0.63x as of December 2021. Operating cash flow of CN¥-47.46 Million is below net income of CN¥75.42 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 300949 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Shenzhen L&A Design Holding Limited Cash Flow Quality Index (2019–2021)
Historical Cash Flow Quality Index for Shenzhen L&A Design Holding Limited across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shenzhen L&A Design Holding Limited (300949) cash flow conversion.
Annual Cash Flow Quality Index for Shenzhen L&A Design Holding Limited (2019–2021)
Year-by-year earnings quality comparison for Shenzhen L&A Design Holding Limited.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | -0.63x | CN¥-47.46 Million | CN¥75.42 Million | ▼ -169.7% |
| 2020 | 0.90x | CN¥92.63 Million | CN¥102.67 Million | ▲ +53.0% |
| 2019 | 0.59x | CN¥66.06 Million | CN¥112.05 Million | — |