Ganzhou Tengyuan Cobalt New Material Co. Ltd. (301219) — Cash Flow Quality Index

Latest as of December 2024: 0.29x

Ganzhou Tengyuan Cobalt New Material Co. Ltd. (301219) has a Cash Flow Quality Index of 0.29x as of December 2024. Operating cash flow of CN¥197.90 Million is below net income of CN¥685.23 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 301219 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.29x
Operating CF / Net Income

Operating Cash Flow

CN¥197.90 Million
CNY

Net Income

CN¥685.23 Million
CNY

Data as of

Dec 2024
Most recent filing

Ganzhou Tengyuan Cobalt New Material Co. Ltd. Cash Flow Quality Index (2019–2024)

Historical Cash Flow Quality Index for Ganzhou Tengyuan Cobalt New Material Co. Ltd. across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 301219 operating cash flow.

Annual Cash Flow Quality Index for Ganzhou Tengyuan Cobalt New Material Co. Ltd. (2019–2024)

Year-by-year earnings quality comparison for Ganzhou Tengyuan Cobalt New Material Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.29x CN¥197.90 Million CN¥685.23 Million ▼ -86.2%
2023 2.09x CN¥788.77 Million CN¥378.08 Million ▲ +371.6%
2022 0.44x CN¥121.43 Million CN¥274.48 Million ▲ +50.1%
2021 0.29x CN¥338.99 Million CN¥1.15 Billion ▲ +410.4%
2020 -0.09x CN¥-48.73 Million CN¥513.19 Million ▼ -102.8%
2019 3.45x CN¥380.07 Million CN¥110.14 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.