SIGMASTAR TECH LTD (301536) — Cash Flow Quality Index
SIGMASTAR TECH LTD (301536) has a Cash Flow Quality Index of 1.08x as of December 2025. Operating cash flow of CN¥114.58 Million exceeds net income of CN¥106.18 Million, indicating high earnings quality where cash backs reported profits. Explore 301536 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
SIGMASTAR TECH LTD Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for SIGMASTAR TECH LTD across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SIGMASTAR TECH LTD operating cash flow efficiency.
Annual Cash Flow Quality Index for SIGMASTAR TECH LTD (2019–2025)
Year-by-year earnings quality comparison for SIGMASTAR TECH LTD.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.45x | CN¥446.42 Million | CN¥307.74 Million | ▼ -11.2% |
| 2024 | 1.63x | CN¥418.78 Million | CN¥256.26 Million | ▼ -23.8% |
| 2023 | 2.14x | CN¥438.91 Million | CN¥204.71 Million | ▲ +109.0% |
| 2022 | 1.03x | CN¥578.86 Million | CN¥564.31 Million | ▲ +133.0% |
| 2021 | 0.44x | CN¥331.77 Million | CN¥753.70 Million | ▼ -4.5% |
| 2020 | 0.46x | CN¥100.08 Million | CN¥217.02 Million | ▼ -71.0% |
| 2019 | 1.59x | CN¥100.55 Million | CN¥63.15 Million | — |