Shandong Keyuan Pharmaceutical Co. Ltd. A (301281) — Cash Flow Quality Index

Latest as of December 2024: -1.00x

Shandong Keyuan Pharmaceutical Co. Ltd. A (301281) has a Cash Flow Quality Index of -1.00x as of December 2024. Operating cash flow of CN¥-60.52 Million is below net income of CN¥60.45 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Shandong Keyuan Pharmaceutical Co. Ltd. (301281) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.00x
Operating CF / Net Income

Operating Cash Flow

CN¥-60.52 Million
CNY

Net Income

CN¥60.45 Million
CNY

Data as of

Dec 2024
Most recent filing

Shandong Keyuan Pharmaceutical Co. Ltd. A Cash Flow Quality Index (2021–2024)

Historical Cash Flow Quality Index for Shandong Keyuan Pharmaceutical Co. Ltd. A across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shandong Keyuan Pharmaceutical Co. Ltd. cash conversion from operations.

Annual Cash Flow Quality Index for Shandong Keyuan Pharmaceutical Co. Ltd. A (2021–2024)

Year-by-year earnings quality comparison for Shandong Keyuan Pharmaceutical Co. Ltd. A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 -1.00x CN¥-60.52 Million CN¥60.45 Million ▼ -308.3%
2023 0.48x CN¥37.03 Million CN¥77.04 Million ▼ -62.1%
2022 1.27x CN¥115.86 Million CN¥91.28 Million ▲ +90.7%
2021 0.67x CN¥52.02 Million CN¥78.17 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.