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 how well can LAY-OUT Planning Consultants Co. Ltd. service its debt to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see LAY-OUT Planning Consultants Co. Ltd. operating cash flow efficiency.
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..
| 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 | — |