Pansoft Company Limited (300996) — Cash Flow Quality Index

Latest as of December 2024: 0.95x

Pansoft Company Limited (300996) has a Cash Flow Quality Index of 0.95x as of December 2024. Operating cash flow of CN¥115.72 Million is below net income of CN¥121.25 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore Pansoft Company Limited balance sheet assets for the complete picture of this company's asset base.

Cash Flow Quality Index

0.95x
Operating CF / Net Income

Operating Cash Flow

CN¥115.72 Million
CNY

Net Income

CN¥121.25 Million
CNY

Data as of

Dec 2024
Most recent filing

Pansoft Company Limited Cash Flow Quality Index (2019–2024)

Historical Cash Flow Quality Index for Pansoft Company Limited across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Pansoft Company Limited tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Pansoft Company Limited (2019–2024)

Year-by-year earnings quality comparison for Pansoft Company Limited. For live market cap and the full company financial profile, see market value of Pansoft Company Limited.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.95x CN¥115.72 Million CN¥121.25 Million ▲ +113.9%
2023 -6.89x CN¥-59.14 Million CN¥8.59 Million ▼ -424.5%
2022 2.12x CN¥48.95 Million CN¥23.06 Million ▼ -71.8%
2021 7.52x CN¥164.17 Million CN¥21.83 Million ▲ +5.0%
2020 7.16x CN¥92.53 Million CN¥12.93 Million ▲ +489.4%
2019 1.21x CN¥71.39 Million CN¥58.78 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.