Shanghai Zhongzhou Special Alloy Materials Co. Ltd. (300963) — Cash Flow Quality Index

Latest as of September 2025: -2.40x

Shanghai Zhongzhou Special Alloy Materials Co. Ltd. (300963) has a Cash Flow Quality Index of -2.40x as of September 2025. Operating cash flow of CN¥-50.77 Million is below net income of CN¥21.17 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore balance sheet size of Shanghai Zhongzhou Special Alloy Materia for the complete picture of this company's asset base.

Cash Flow Quality Index

-2.40x
Operating CF / Net Income

Operating Cash Flow

CN¥-50.77 Million
CNY

Net Income

CN¥21.17 Million
CNY

Data as of

Sep 2025
Most recent filing

Shanghai Zhongzhou Special Alloy Materials Co. Ltd. Cash Flow Quality Index (2012–2025)

Historical Cash Flow Quality Index for Shanghai Zhongzhou Special Alloy Materials Co. Ltd. across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 300963 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Shanghai Zhongzhou Special Alloy Materials Co. Ltd. (2012–2025)

Year-by-year earnings quality comparison for Shanghai Zhongzhou Special Alloy Materials Co. Ltd.. For live market cap and the full company financial profile, see Shanghai Zhongzhou Special Alloy Materia market cap and net worth.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 -1.70x CN¥-91.81 Million CN¥54.02 Million ▼ -369.3%
2024 0.63x CN¥60.26 Million CN¥95.47 Million ▲ +333.8%
2023 -0.27x CN¥-22.28 Million CN¥82.53 Million ▲ +56.7%
2022 -0.62x CN¥-49.84 Million CN¥80.01 Million ▲ +65.8%
2021 -1.82x CN¥-83.97 Million CN¥46.11 Million ▼ -321.8%
2020 0.82x CN¥50.15 Million CN¥61.09 Million ▲ +17.3%
2019 0.70x CN¥44.76 Million CN¥63.97 Million ▲ +145.1%
2018 0.29x CN¥17.42 Million CN¥61.01 Million ▲ +94.6%
2017 0.15x CN¥11.20 Million CN¥76.33 Million ▲ +162.6%
2016 -0.23x CN¥-5.80 Million CN¥24.75 Million ▼ -141.0%
2014 0.57x CN¥25.58 Million CN¥44.72 Million ▲ +182.3%
2013 -0.69x CN¥-29.99 Million CN¥43.18 Million ▲ +18.7%
2012 -0.85x CN¥-24.12 Million CN¥28.22 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.