Shenzhen Vital New Material Co. Ltd. (301319) — Cash Flow Quality Index
Shenzhen Vital New Material Co. Ltd. (301319) has a Cash Flow Quality Index of 1.07x as of December 2025. Operating cash flow of CN¥84.66 Million exceeds net income of CN¥78.79 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Shenzhen Vital New Material Co. Ltd. to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Shenzhen Vital New Material Co. Ltd. Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Shenzhen Vital New Material Co. Ltd. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 301319 cash generation efficiency.
Annual Cash Flow Quality Index for Shenzhen Vital New Material Co. Ltd. (2019–2025)
Year-by-year earnings quality comparison for Shenzhen Vital New Material Co. Ltd..
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.07x | CN¥84.66 Million | CN¥78.79 Million | ▲ +1460.3% |
| 2024 | -0.08x | CN¥-7.06 Million | CN¥89.36 Million | ▼ -114.0% |
| 2023 | 0.56x | CN¥57.46 Million | CN¥102.16 Million | ▼ -42.4% |
| 2022 | 0.98x | CN¥80.76 Million | CN¥82.72 Million | ▲ +664.3% |
| 2021 | -0.17x | CN¥-14.24 Million | CN¥82.31 Million | ▼ -118.9% |
| 2020 | 0.91x | CN¥59.61 Million | CN¥65.28 Million | ▲ +68.9% |
| 2019 | 0.54x | CN¥29.28 Million | CN¥54.16 Million | — |