Jiujiang Shanshui Technology Co.Ltd (301190) — Cash Flow Quality Index

Latest as of September 2025: -0.13x

Jiujiang Shanshui Technology Co.Ltd (301190) has a Cash Flow Quality Index of -0.13x as of September 2025. Operating cash flow of CN¥-4.78 Million is below net income of CN¥36.42 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Jiujiang Shanshui Technology Co.Ltd (301190) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.13x
Operating CF / Net Income

Operating Cash Flow

CN¥-4.78 Million
CNY

Net Income

CN¥36.42 Million
CNY

Data as of

Sep 2025
Most recent filing

Jiujiang Shanshui Technology Co.Ltd Cash Flow Quality Index (2015–2025)

Historical Cash Flow Quality Index for Jiujiang Shanshui Technology Co.Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Jiujiang Shanshui Technology Co.Ltd.

Annual Cash Flow Quality Index for Jiujiang Shanshui Technology Co.Ltd (2015–2025)

Year-by-year earnings quality comparison for Jiujiang Shanshui Technology Co.Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 -2.03x CN¥-146.25 Million CN¥71.89 Million ▼ -39.3%
2024 -1.46x CN¥-77.32 Million CN¥52.95 Million ▼ -320.0%
2023 0.66x CN¥13.98 Million CN¥21.05 Million ▼ -29.6%
2022 0.94x CN¥94.71 Million CN¥100.42 Million ▲ +32.6%
2021 0.71x CN¥101.24 Million CN¥142.37 Million ▲ +180.9%
2020 0.25x CN¥27.83 Million CN¥109.94 Million ▼ -81.0%
2019 1.33x CN¥185.59 Million CN¥139.11 Million ▲ +99.7%
2018 0.67x CN¥97.51 Million CN¥146.00 Million ▲ +1065.8%
2017 0.06x CN¥3.85 Million CN¥67.24 Million ▲ +103.3%
2016 -1.76x CN¥-32.76 Million CN¥18.59 Million ▼ -215.3%
2015 1.53x CN¥28.64 Million CN¥18.75 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.