China Resources Chemical Innovative Materials Co. Ltd. (301090) — Cash Flow Quality Index

Latest as of September 2025: -7.44x

China Resources Chemical Innovative Materials Co. Ltd. (301090) has a Cash Flow Quality Index of -7.44x as of September 2025. Operating cash flow of CN¥-193.05 Million is below net income of CN¥25.94 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 301090 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-7.44x
Operating CF / Net Income

Operating Cash Flow

CN¥-193.05 Million
CNY

Net Income

CN¥25.94 Million
CNY

Data as of

Sep 2025
Most recent filing

China Resources Chemical Innovative Materials Co. Ltd. Cash Flow Quality Index (2018–2023)

Historical Cash Flow Quality Index for China Resources Chemical Innovative Materials Co. Ltd. across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does China Resources Chemical Innovative Mate generate cash.

Annual Cash Flow Quality Index for China Resources Chemical Innovative Materials Co. Ltd. (2018–2023)

Year-by-year earnings quality comparison for China Resources Chemical Innovative Materials Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 -0.69x CN¥-260.81 Million CN¥379.22 Million ▼ -174.3%
2022 0.93x CN¥762.57 Million CN¥823.70 Million ▼ -38.6%
2021 1.51x CN¥652.49 Million CN¥432.40 Million ▼ -12.9%
2020 1.73x CN¥1.09 Billion CN¥628.98 Million ▼ -8.7%
2019 1.90x CN¥785.14 Million CN¥413.76 Million ▲ +148.0%
2018 0.77x CN¥337.16 Million CN¥440.60 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.