SMO ClinPlus Co. Ltd. (301257) — 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. Explore SMO ClinPlus Co. Ltd. cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
SMO ClinPlus Co. Ltd. Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for SMO ClinPlus Co. Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of SMO ClinPlus Co. Ltd..
Annual Cash Flow Quality Index for SMO ClinPlus Co. Ltd. (2019–2025)
Year-by-year earnings quality comparison for 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 | — |