North Long Dragon New Materials Technology Co. Ltd. A (301357) — Cash Flow Quality Index

Latest as of December 2023: -0.51x

North Long Dragon New Materials Technology Co. Ltd. A (301357) has a Cash Flow Quality Index of -0.51x as of December 2023. Operating cash flow of CN¥-5.85 Million is below net income of CN¥11.54 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can North Long Dragon New Materials Technolo service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.51x
Operating CF / Net Income

Operating Cash Flow

CN¥-5.85 Million
CNY

Net Income

CN¥11.54 Million
CNY

Data as of

Dec 2023
Most recent filing

North Long Dragon New Materials Technology Co. Ltd. A Cash Flow Quality Index (2021–2023)

Historical Cash Flow Quality Index for North Long Dragon New Materials Technology Co. Ltd. A across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of North Long Dragon New Materials Technolo.

Annual Cash Flow Quality Index for North Long Dragon New Materials Technology Co. Ltd. A (2021–2023)

Year-by-year earnings quality comparison for North Long Dragon New Materials Technology Co. Ltd. A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 -0.51x CN¥-5.85 Million CN¥11.54 Million ▼ -179.3%
2022 0.64x CN¥51.23 Million CN¥80.20 Million ▲ +26.9%
2021 0.50x CN¥54.66 Million CN¥108.60 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.