Jiangnan Yifan Motor Co.Ltd (301023) — Cash Flow Quality Index
Jiangnan Yifan Motor Co.Ltd (301023) has a Cash Flow Quality Index of 1.16x as of December 2025. Operating cash flow of CN¥82.95 Million exceeds net income of CN¥71.34 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Jiangnan Yifan Motor Co.Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Jiangnan Yifan Motor Co.Ltd Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Jiangnan Yifan Motor Co.Ltd across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Jiangnan Yifan Motor Co.Ltd (301023) cash conversion ratio.
Annual Cash Flow Quality Index for Jiangnan Yifan Motor Co.Ltd (2019–2025)
Year-by-year earnings quality comparison for Jiangnan Yifan Motor Co.Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.16x | CN¥82.95 Million | CN¥71.34 Million | ▲ +116.3% |
| 2024 | 0.54x | CN¥50.80 Million | CN¥94.51 Million | ▲ +21.7% |
| 2023 | 0.44x | CN¥21.04 Million | CN¥47.61 Million | ▼ -41.8% |
| 2022 | 0.76x | CN¥60.60 Million | CN¥79.78 Million | ▼ -31.0% |
| 2021 | 1.10x | CN¥72.14 Million | CN¥65.53 Million | ▼ -1.9% |
| 2020 | 1.12x | CN¥76.16 Million | CN¥67.89 Million | ▲ +13.5% |
| 2019 | 0.99x | CN¥62.42 Million | CN¥63.16 Million | — |