Fujian Yuanxiang New Materials Co. Ltd. A (301300) — Cash Flow Quality Index
Fujian Yuanxiang New Materials Co. Ltd. A (301300) has a Cash Flow Quality Index of 0.75x as of December 2025. Operating cash flow of CN¥67.08 Million is below net income of CN¥89.91 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Fujian Yuanxiang New Materials Co. Ltd. to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Fujian Yuanxiang New Materials Co. Ltd. A Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Fujian Yuanxiang New Materials Co. Ltd. A across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Fujian Yuanxiang New Materials Co. Ltd. cash conversion from operations.
Annual Cash Flow Quality Index for Fujian Yuanxiang New Materials Co. Ltd. A (2019–2025)
Year-by-year earnings quality comparison for Fujian Yuanxiang New Materials Co. Ltd. A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.75x | CN¥67.08 Million | CN¥89.91 Million | ▲ +18.5% |
| 2024 | 0.63x | CN¥30.36 Million | CN¥48.22 Million | ▼ -46.0% |
| 2023 | 1.16x | CN¥40.08 Million | CN¥34.41 Million | ▼ -28.8% |
| 2022 | 1.64x | CN¥87.16 Million | CN¥53.26 Million | ▲ +53.2% |
| 2021 | 1.07x | CN¥82.11 Million | CN¥76.87 Million | ▲ +48.7% |
| 2020 | 0.72x | CN¥47.13 Million | CN¥65.62 Million | ▲ +410.4% |
| 2019 | 0.14x | CN¥6.10 Million | CN¥43.37 Million | — |