Shandong Shanda Oumasoft CO.LTD. (301185) — Cash Flow Quality Index

Latest as of December 2025: 1.25x

Shandong Shanda Oumasoft CO.LTD. (301185) has a Cash Flow Quality Index of 1.25x as of December 2025. Operating cash flow of CN¥72.90 Million exceeds net income of CN¥58.22 Million, indicating high earnings quality where cash backs reported profits. Explore 301185 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.25x
Operating CF / Net Income

Operating Cash Flow

CN¥72.90 Million
CNY

Net Income

CN¥58.22 Million
CNY

Data as of

Dec 2025
Most recent filing

Shandong Shanda Oumasoft CO.LTD. Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for Shandong Shanda Oumasoft CO.LTD. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shandong Shanda Oumasoft CO.LTD. cash conversion from operations.

Annual Cash Flow Quality Index for Shandong Shanda Oumasoft CO.LTD. (2019–2025)

Year-by-year earnings quality comparison for Shandong Shanda Oumasoft CO.LTD..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.25x CN¥72.90 Million CN¥58.22 Million ▲ +25.8%
2024 1.00x CN¥69.76 Million CN¥70.10 Million ▼ -24.6%
2023 1.32x CN¥100.96 Million CN¥76.48 Million ▲ +20.5%
2022 1.10x CN¥54.60 Million CN¥49.86 Million ▲ +51.8%
2021 0.72x CN¥58.22 Million CN¥80.72 Million ▼ -49.6%
2020 1.43x CN¥86.57 Million CN¥60.48 Million ▲ +39.9%
2019 1.02x CN¥71.41 Million CN¥69.78 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.