LAY-OUT Planning Consultants Co. Ltd. (300989) — Cash Flow Quality Index
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. Explore LAY-OUT Planning Consultants Co. Ltd. operating cash flow efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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 total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.
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 market cap overview.
| 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 | — |