J.Pond Precision Technology Co. Ltd. A (301326) — Cash Flow Quality Index
J.Pond Precision Technology Co. Ltd. A (301326) has a Cash Flow Quality Index of -0.26x as of December 2022. Operating cash flow of CN¥-22.18 Million is below net income of CN¥85.84 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of J.Pond Precision Technology 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
J.Pond Precision Technology Co. Ltd. A Cash Flow Quality Index (2019–2022)
Historical Cash Flow Quality Index for J.Pond Precision Technology Co. Ltd. A across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does J.Pond Precision Technology Co. Ltd. A generate cash.
Annual Cash Flow Quality Index for J.Pond Precision Technology Co. Ltd. A (2019–2022)
Year-by-year earnings quality comparison for J.Pond Precision Technology Co. Ltd. A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -0.26x | CN¥-22.18 Million | CN¥85.84 Million | ▼ -114.8% |
| 2021 | 1.74x | CN¥166.15 Million | CN¥95.28 Million | ▲ +672.2% |
| 2020 | 0.23x | CN¥15.76 Million | CN¥69.81 Million | ▼ -75.9% |
| 2019 | 0.94x | CN¥64.11 Million | CN¥68.56 Million | — |