Fujian Wanchen Biotechnology Co. Ltd (300972) — Cash Flow Quality Index

Latest as of December 2025: 2.70x

Fujian Wanchen Biotechnology Co. Ltd (300972) has a Cash Flow Quality Index of 2.70x as of December 2025. Operating cash flow of CN¥3.63 Billion exceeds net income of CN¥1.34 Billion, indicating high earnings quality where cash backs reported profits. Explore Fujian Wanchen Biotechnology Co. Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.70x
Operating CF / Net Income

Operating Cash Flow

CN¥3.63 Billion
CNY

Net Income

CN¥1.34 Billion
CNY

Data as of

Dec 2025
Most recent filing

Fujian Wanchen Biotechnology Co. Ltd Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for Fujian Wanchen Biotechnology Co. Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 300972 operating cash flow.

Annual Cash Flow Quality Index for Fujian Wanchen Biotechnology Co. Ltd (2019–2025)

Year-by-year earnings quality comparison for Fujian Wanchen Biotechnology Co. Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 2.70x CN¥3.63 Billion CN¥1.34 Billion ▼ -6.6%
2024 2.89x CN¥848.35 Million CN¥293.52 Million ▲ +96.1%
2022 1.47x CN¥70.38 Million CN¥47.77 Million ▼ -63.8%
2021 4.07x CN¥98.82 Million CN¥24.28 Million ▲ +150.4%
2020 1.63x CN¥156.24 Million CN¥96.13 Million ▼ -15.5%
2019 1.92x CN¥177.28 Million CN¥92.19 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.