Fujian Yuanxiang New Materials Co. Ltd. A (301300) — Cash Flow Quality Index

Latest as of December 2025: 0.75x

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 301300 cash flow conversion to assess how effectively this company generates cash.

Cash Flow Quality Index

0.75x
Operating CF / Net Income

Operating Cash Flow

CN¥67.08 Million
CNY

Net Income

CN¥89.91 Million
CNY

Data as of

Dec 2025
Most recent filing

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. Check Fujian Yuanxiang New Materials Co. Ltd. total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.

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. For live market cap and the full company financial profile, see 301300 market cap overview.

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