Shenzhen L&A Design Holding Limited Cash Flow Quality Index
Shenzhen L&A Design Holding Limited 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 how well can Shenzhen L&A Design Holding Limited 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
Cash Flow Quality Index of Shenzhen L&A Design Holding Limited (2019–2021)
Cash flow quality index of Shenzhen L&A Design Holding Limited from 2019 to 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. See 300949 equity to assets ratio to measure how much of total assets are equity-financed.
Shenzhen L&A Design Holding Limited Cash Flow Quality Index by Year (2019–2021)
Shenzhen L&A Design Holding Limited cash flow quality index by year from 2019 to 2021. Year-by-year earnings quality comparison for Shenzhen L&A Design Holding Limited. For the full cash flow conversion analysis, see Shenzhen L&A Design Holding Limited (300949) cash conversion ratio.
| 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 | — |