Beijing Jiaman Dress Co. Ltd. A (301276) — Cash Flow Quality Index
Beijing Jiaman Dress Co. Ltd. A (301276) has a Cash Flow Quality Index of 0.79x as of December 2024. Operating cash flow of CN¥135.09 Million is below net income of CN¥171.21 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Beijing Jiaman Dress Co. Ltd. A to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Beijing Jiaman Dress Co. Ltd. A Cash Flow Quality Index (2019–2024)
Historical Cash Flow Quality Index for Beijing Jiaman Dress Co. Ltd. A across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Beijing Jiaman Dress Co. Ltd. A cash flow conversion.
Annual Cash Flow Quality Index for Beijing Jiaman Dress Co. Ltd. A (2019–2024)
Year-by-year earnings quality comparison for Beijing Jiaman Dress Co. Ltd. A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.79x | CN¥135.09 Million | CN¥171.21 Million | ▼ -12.4% |
| 2023 | 0.90x | CN¥162.04 Million | CN¥179.92 Million | ▲ +18.2% |
| 2022 | 0.76x | CN¥126.45 Million | CN¥165.97 Million | ▼ -27.8% |
| 2021 | 1.06x | CN¥205.47 Million | CN¥194.69 Million | ▼ -35.4% |
| 2020 | 1.63x | CN¥194.19 Million | CN¥118.84 Million | ▲ +9.3% |
| 2019 | 1.50x | CN¥133.84 Million | CN¥89.48 Million | — |