Minami Acoustics Ltd. A (301383) — Cash Flow Quality Index
Minami Acoustics Ltd. A (301383) has a Cash Flow Quality Index of 1.13x as of December 2024. Operating cash flow of CN¥238.36 Million exceeds net income of CN¥211.75 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Minami Acoustics Ltd. A to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Minami Acoustics Ltd. A Cash Flow Quality Index (2021–2024)
Historical Cash Flow Quality Index for Minami Acoustics Ltd. A across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Minami Acoustics Ltd. A operating cash flow efficiency.
Annual Cash Flow Quality Index for Minami Acoustics Ltd. A (2021–2024)
Year-by-year earnings quality comparison for Minami Acoustics Ltd. A.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.13x | CN¥238.36 Million | CN¥211.75 Million | ▲ +2395.4% |
| 2023 | 0.05x | CN¥6.14 Million | CN¥136.10 Million | ▼ -93.5% |
| 2022 | 0.69x | CN¥46.43 Million | CN¥66.85 Million | ▼ -58.4% |
| 2021 | 1.67x | CN¥219.80 Million | CN¥131.73 Million | — |