LAY-OUT Planning Consultants Co. Ltd. (300989) — Cash Flow Quality Index

Latest as of December 2023: 0.28x

LAY-OUT Planning Consultants Co. Ltd. (300989) has a Cash Flow Quality Index of 0.28x as of December 2023. Operating cash flow of CN¥12.18 Million is below net income of CN¥44.06 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore 300989 total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

0.28x
Operating CF / Net Income

Operating Cash Flow

CN¥12.18 Million
CNY

Net Income

CN¥44.06 Million
CNY

Data as of

Dec 2023
Most recent filing

LAY-OUT Planning Consultants Co. Ltd. Cash Flow Quality Index (2019–2023)

Historical Cash Flow Quality Index for LAY-OUT Planning Consultants Co. Ltd. across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 300989 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for LAY-OUT Planning Consultants Co. Ltd. (2019–2023)

Year-by-year earnings quality comparison for LAY-OUT Planning Consultants Co. Ltd.. For live market cap and the full company financial profile, see 300989 stock market capitalisation.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 0.28x CN¥12.18 Million CN¥44.06 Million ▲ +119.9%
2022 -1.39x CN¥-42.52 Million CN¥30.68 Million ▼ -465.4%
2021 0.38x CN¥38.98 Million CN¥102.80 Million ▼ -75.0%
2020 1.52x CN¥143.06 Million CN¥94.33 Million ▲ +20.6%
2019 1.26x CN¥84.21 Million CN¥66.98 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.