Jinsanjiang (Zhaoqing) Silicon Material Company Limited (301059) — Cash Flow Quality Index
Jinsanjiang (Zhaoqing) Silicon Material Company Limited (301059) has a Cash Flow Quality Index of 1.15x as of December 2025. Operating cash flow of CN¥88.19 Million exceeds net income of CN¥76.39 Million, indicating high earnings quality where cash backs reported profits. Explore Jinsanjiang (Zhaoqing) Silicon Material cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Jinsanjiang (Zhaoqing) Silicon Material Company Limited Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Jinsanjiang (Zhaoqing) Silicon Material Company Limited across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Jinsanjiang (Zhaoqing) Silicon Material (301059) cash conversion ratio.
Annual Cash Flow Quality Index for Jinsanjiang (Zhaoqing) Silicon Material Company Limited (2019–2025)
Year-by-year earnings quality comparison for Jinsanjiang (Zhaoqing) Silicon Material Company Limited.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.15x | CN¥88.19 Million | CN¥76.39 Million | ▼ -38.9% |
| 2024 | 1.89x | CN¥100.89 Million | CN¥53.38 Million | ▼ -8.9% |
| 2023 | 2.08x | CN¥72.62 Million | CN¥34.99 Million | ▲ +53.9% |
| 2022 | 1.35x | CN¥89.06 Million | CN¥66.03 Million | ▲ +30.2% |
| 2021 | 1.04x | CN¥52.42 Million | CN¥50.59 Million | ▼ -30.3% |
| 2020 | 1.49x | CN¥92.38 Million | CN¥62.11 Million | ▲ +113.2% |
| 2019 | 0.70x | CN¥40.18 Million | CN¥57.60 Million | — |