Sanhe Tongfei Refrigeration Co. Ltd. (300990) — Cash Flow Quality Index

Latest as of September 2025: 1.07x

Sanhe Tongfei Refrigeration Co. Ltd. (300990) has a Cash Flow Quality Index of 1.07x as of September 2025. Operating cash flow of CN¥59.46 Million exceeds net income of CN¥55.57 Million, indicating high earnings quality where cash backs reported profits. Explore Sanhe Tongfei Refrigeration Co. Ltd. (300990) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.07x
Operating CF / Net Income

Operating Cash Flow

CN¥59.46 Million
CNY

Net Income

CN¥55.57 Million
CNY

Data as of

Sep 2025
Most recent filing

Sanhe Tongfei Refrigeration Co. Ltd. Cash Flow Quality Index (2017–2024)

Historical Cash Flow Quality Index for Sanhe Tongfei Refrigeration Co. Ltd. across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Sanhe Tongfei Refrigeration Co. Ltd..

Annual Cash Flow Quality Index for Sanhe Tongfei Refrigeration Co. Ltd. (2017–2024)

Year-by-year earnings quality comparison for Sanhe Tongfei Refrigeration Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.72x CN¥111.18 Million CN¥153.43 Million ▲ +324.1%
2023 0.17x CN¥31.16 Million CN¥182.38 Million ▼ -26.9%
2022 0.23x CN¥29.89 Million CN¥127.82 Million ▼ -50.5%
2021 0.47x CN¥56.67 Million CN¥119.95 Million ▼ -45.2%
2020 0.86x CN¥107.49 Million CN¥124.74 Million ▲ +48.7%
2019 0.58x CN¥42.91 Million CN¥74.05 Million ▼ -44.2%
2018 1.04x CN¥80.75 Million CN¥77.70 Million ▲ +302.2%
2017 0.26x CN¥14.07 Million CN¥54.47 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.