PharmaResources (Shanghai) Co. Ltd. A (301230) — Cash Flow Quality Index
PharmaResources (Shanghai) Co. Ltd. A (301230) has a Cash Flow Quality Index of 3.95x as of December 2025. Operating cash flow of CN¥135.51 Million exceeds net income of CN¥34.29 Million, indicating high earnings quality where cash backs reported profits. Explore 301230 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
PharmaResources (Shanghai) Co. Ltd. A Cash Flow Quality Index (2020–2025)
Historical Cash Flow Quality Index for PharmaResources (Shanghai) Co. Ltd. A across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see PharmaResources (Shanghai) Co. Ltd. A (301230) cash conversion ratio.
Annual Cash Flow Quality Index for PharmaResources (Shanghai) Co. Ltd. A (2020–2025)
Year-by-year earnings quality comparison for PharmaResources (Shanghai) Co. Ltd. A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.95x | CN¥135.51 Million | CN¥34.29 Million | ▼ -16.5% |
| 2024 | 4.73x | CN¥80.86 Million | CN¥17.08 Million | ▲ +753.7% |
| 2023 | 0.55x | CN¥20.86 Million | CN¥37.62 Million | ▼ -62.5% |
| 2022 | 1.48x | CN¥99.29 Million | CN¥67.18 Million | ▲ +3.5% |
| 2021 | 1.43x | CN¥105.12 Million | CN¥73.58 Million | ▲ +27.8% |
| 2020 | 1.12x | CN¥54.45 Million | CN¥48.69 Million | — |