SMO ClinPlus Co. Ltd. (301257) — Cash Flow Quality Index

Latest as of December 2025: 0.33x

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. Also explore SMO ClinPlus Co. Ltd. (301257) total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

0.33x
Operating CF / Net Income

Operating Cash Flow

CN¥35.69 Million
CNY

Net Income

CN¥109.64 Million
CNY

Data as of

Dec 2025
Most recent filing

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. Check 301257 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for SMO ClinPlus Co. Ltd. (2019–2025)

Year-by-year earnings quality comparison for SMO ClinPlus Co. Ltd.. For live market cap and the full company financial profile, see SMO ClinPlus Co. Ltd. (301257) market capitalisation.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.