Jiangsu Smartwin Electronics Technology Co.Ltd. (301106) — Cash Flow Quality Index
Jiangsu Smartwin Electronics Technology Co.Ltd. (301106) has a Cash Flow Quality Index of 0.92x as of December 2025. Operating cash flow of CN¥84.07 Million is below net income of CN¥91.03 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Jiangsu Smartwin Electronics Technology (301106) 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
Jiangsu Smartwin Electronics Technology Co.Ltd. Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Jiangsu Smartwin Electronics Technology Co.Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Jiangsu Smartwin Electronics Technology (301106) cash conversion ratio.
Annual Cash Flow Quality Index for Jiangsu Smartwin Electronics Technology Co.Ltd. (2019–2025)
Year-by-year earnings quality comparison for Jiangsu Smartwin Electronics Technology Co.Ltd..
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.92x | CN¥84.07 Million | CN¥91.03 Million | ▼ -2.8% |
| 2024 | 0.95x | CN¥90.68 Million | CN¥95.46 Million | ▼ -6.4% |
| 2023 | 1.01x | CN¥71.99 Million | CN¥70.94 Million | ▲ +43.6% |
| 2022 | 0.71x | CN¥64.12 Million | CN¥90.77 Million | ▲ +6.4% |
| 2021 | 0.66x | CN¥52.16 Million | CN¥78.57 Million | ▼ -20.3% |
| 2020 | 0.83x | CN¥53.60 Million | CN¥64.31 Million | ▲ +24.3% |
| 2019 | 0.67x | CN¥53.58 Million | CN¥79.89 Million | — |