Mingyue Optical Lens Co.Ltd. (301101) — Cash Flow Quality Index

Latest as of December 2025: 1.47x

Mingyue Optical Lens Co.Ltd. (301101) has a Cash Flow Quality Index of 1.47x as of December 2025. Operating cash flow of CN¥282.82 Million exceeds net income of CN¥192.92 Million, indicating high earnings quality where cash backs reported profits. Explore Mingyue Optical Lens Co.Ltd. cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.47x
Operating CF / Net Income

Operating Cash Flow

CN¥282.82 Million
CNY

Net Income

CN¥192.92 Million
CNY

Data as of

Dec 2025
Most recent filing

Mingyue Optical Lens Co.Ltd. Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for Mingyue Optical Lens Co.Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 301101 operating cash flow.

Annual Cash Flow Quality Index for Mingyue Optical Lens Co.Ltd. (2019–2025)

Year-by-year earnings quality comparison for Mingyue Optical Lens Co.Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.47x CN¥282.82 Million CN¥192.92 Million ▲ +22.7%
2024 1.19x CN¥211.16 Million CN¥176.79 Million ▼ -10.0%
2023 1.33x CN¥209.09 Million CN¥157.54 Million ▲ +23.1%
2022 1.08x CN¥146.85 Million CN¥136.19 Million ▼ -38.1%
2021 1.74x CN¥142.94 Million CN¥82.09 Million ▲ +33.8%
2020 1.30x CN¥91.13 Million CN¥70.00 Million ▲ +0.6%
2019 1.29x CN¥90.39 Million CN¥69.85 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.