Shenzhen L&A Design Holding Limited (300949) — Cash Flow Quality Index

Latest as of December 2021: -0.63x

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. Also explore 300949 current and non-current assets for the complete picture of this company's asset base.

Cash Flow Quality Index

-0.63x
Operating CF / Net Income

Operating Cash Flow

CN¥-47.46 Million
CNY

Net Income

CN¥75.42 Million
CNY

Data as of

Dec 2021
Most recent filing

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. Check how tangible is Shenzhen L&A Design Holding Limited's equity to evaluate the tangible quality of the company's equity base.

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. For live market cap and the full company financial profile, see Shenzhen L&A Design Holding Limited (300949) market capitalisation.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.