Pansoft Company Limited (300996) — Cash Flow Quality Index
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. Explore 300996 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see Pansoft Company Limited (300996) cash flow conversion.
Annual Cash Flow Quality Index for Pansoft Company Limited (2019–2024)
Year-by-year earnings quality comparison for 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 | — |