J.Pond Precision Technology Co. Ltd. A Cash Flow Quality Index

Latest as of December 2022: -0.26x

J.Pond Precision Technology Co. Ltd. A 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. See 301326 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-0.26x
Operating CF / Net Income

Operating Cash Flow

CN¥-22.18 Million
CNY

Net Income

CN¥85.84 Million
CNY

Data as of

Dec 2022
Most recent filing

Cash Flow Quality Index of J.Pond Precision Technology Co. Ltd. A (2019–2022)

Cash flow quality index of J.Pond Precision Technology Co. Ltd. A from 2019 to 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. Explore J.Pond Precision Technology Co. Ltd. A (301326) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

J.Pond Precision Technology Co. Ltd. A Cash Flow Quality Index by Year (2019–2022)

J.Pond Precision Technology Co. Ltd. A cash flow quality index by year from 2019 to 2022. Year-by-year earnings quality comparison for J.Pond Precision Technology Co. Ltd. A. For the full cash flow conversion analysis, see 301326 operating cash flow.

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