PowerTECH Co. Ltd. A (301369) — Cash Flow Quality Index
PowerTECH Co. Ltd. A (301369) has a Cash Flow Quality Index of -0.80x as of December 2025. Operating cash flow of CN¥-26.98 Million is below net income of CN¥33.55 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 301369 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
PowerTECH Co. Ltd. A Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for PowerTECH Co. Ltd. A across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of PowerTECH Co. Ltd. A.
Annual Cash Flow Quality Index for PowerTECH Co. Ltd. A (2019–2025)
Year-by-year earnings quality comparison for PowerTECH Co. Ltd. A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.80x | CN¥-26.98 Million | CN¥33.55 Million | ▲ +77.0% |
| 2024 | -3.49x | CN¥-70.95 Million | CN¥20.30 Million | ▼ -577.6% |
| 2023 | 0.73x | CN¥17.98 Million | CN¥24.58 Million | ▼ -35.7% |
| 2022 | 1.14x | CN¥143.85 Million | CN¥126.48 Million | ▲ +74.4% |
| 2021 | 0.65x | CN¥83.30 Million | CN¥127.76 Million | ▲ +49.6% |
| 2020 | 0.44x | CN¥26.49 Million | CN¥60.76 Million | ▼ -2.8% |
| 2019 | 0.45x | CN¥14.24 Million | CN¥31.74 Million | — |