SMO ClinPlus Co. Ltd. Cash Flow Quality Index
SMO ClinPlus Co. Ltd. cash flow quality index. SMO ClinPlus Co. Ltd. (301257) has a Cash Flow Quality Index of 0.33x as of December 2025. Operating cash flow of CN¥35.69 Million is below net income of CN¥109.64 Million, suggesting accrual-heavy earnings not yet converted to cash. See SMO ClinPlus Co. Ltd. financial flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of SMO ClinPlus Co. Ltd. (2019–2025)
Cash flow quality index of SMO ClinPlus Co. Ltd. from 2019 to 2025. Historical Cash Flow Quality Index for SMO ClinPlus Co. Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore SMO ClinPlus Co. Ltd. cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
SMO ClinPlus Co. Ltd. Cash Flow Quality Index by Year (2019–2025)
SMO ClinPlus Co. Ltd. cash flow quality index by year from 2019 to 2025. Year-by-year earnings quality comparison for SMO ClinPlus Co. Ltd.. For the full cash flow conversion analysis, see cash efficiency ratio of SMO ClinPlus Co. Ltd..
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.33x | CN¥35.69 Million | CN¥109.64 Million | ▲ +3340.1% |
| 2024 | -0.01x | CN¥-1.07 Million | CN¥106.43 Million | ▼ -101.2% |
| 2023 | 0.85x | CN¥114.85 Million | CN¥134.73 Million | ▲ +52.7% |
| 2022 | 0.56x | CN¥40.44 Million | CN¥72.41 Million | ▼ -22.3% |
| 2021 | 0.72x | CN¥41.52 Million | CN¥57.77 Million | ▲ +13.1% |
| 2020 | 0.64x | CN¥22.45 Million | CN¥35.32 Million | ▼ -26.9% |
| 2019 | 0.87x | CN¥45.53 Million | CN¥52.36 Million | — |