Shiyan Taixiang Industry Co. Ltd. A (301192) — Cash Flow Quality Index

Latest as of September 2025: 1.03x

Shiyan Taixiang Industry Co. Ltd. A (301192) has a Cash Flow Quality Index of 1.03x as of September 2025. Operating cash flow of CN¥17.32 Million exceeds net income of CN¥16.87 Million, indicating high earnings quality where cash backs reported profits. Explore Shiyan Taixiang Industry Co. Ltd. A debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.03x
Operating CF / Net Income

Operating Cash Flow

CN¥17.32 Million
CNY

Net Income

CN¥16.87 Million
CNY

Data as of

Sep 2025
Most recent filing

Shiyan Taixiang Industry Co. Ltd. A Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Shiyan Taixiang Industry Co. Ltd. A across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 301192 cash generation efficiency.

Annual Cash Flow Quality Index for Shiyan Taixiang Industry Co. Ltd. A (2013–2025)

Year-by-year earnings quality comparison for Shiyan Taixiang Industry Co. Ltd. A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.49x CN¥79.93 Million CN¥53.67 Million ▼ -44.1%
2024 2.66x CN¥109.97 Million CN¥41.30 Million ▲ +134.4%
2023 1.14x CN¥36.48 Million CN¥32.11 Million ▲ +10.1%
2022 1.03x CN¥53.51 Million CN¥51.85 Million ▼ -0.7%
2021 1.04x CN¥73.22 Million CN¥70.40 Million ▲ +6.3%
2020 0.98x CN¥68.83 Million CN¥70.39 Million ▲ +8.4%
2019 0.90x CN¥71.00 Million CN¥78.71 Million ▼ -19.8%
2018 1.12x CN¥101.76 Million CN¥90.51 Million ▲ +8.2%
2017 1.04x CN¥95.10 Million CN¥91.52 Million ▼ -2.6%
2016 1.07x CN¥83.47 Million CN¥78.26 Million ▲ +26.7%
2015 0.84x CN¥37.05 Million CN¥44.00 Million ▲ +103.7%
2014 0.41x CN¥13.01 Million CN¥31.47 Million ▼ -64.8%
2013 1.17x CN¥18.25 Million CN¥15.55 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.