Avicopter PLC (600038) — Cash Flow Quality Index
Latest as of September 2025:
-17.67x
Avicopter PLC (600038) has a Cash Flow Quality Index of -17.67x as of September 2025. Operating cash flow of CN¥-1.60 Billion is below net income of CN¥90.43 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Avicopter PLC to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-17.67x
Operating CF / Net Income
Operating Cash Flow
CN¥-1.60 Billion
CNY
Net Income
CN¥90.43 Million
CNY
Data as of
Sep 2025
Most recent filing
Avicopter PLC Cash Flow Quality Index (1999–2024)
Historical Cash Flow Quality Index for Avicopter PLC across 26 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Avicopter PLC cash flow conversion.
Annual Cash Flow Quality Index for Avicopter PLC (1999–2024)
Year-by-year earnings quality comparison for Avicopter PLC.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 5.33x | CN¥2.57 Billion | CN¥481.85 Million | ▲ +158.0% |
| 2023 | 2.07x | CN¥716.62 Million | CN¥347.00 Million | ▲ +147.4% |
| 2022 | -4.36x | CN¥-1.69 Billion | CN¥387.21 Million | ▼ -374.4% |
| 2021 | 1.59x | CN¥1.45 Billion | CN¥913.50 Million | ▲ +275.6% |
| 2020 | -0.90x | CN¥-684.79 Million | CN¥757.92 Million | ▼ -169.0% |
| 2019 | 1.31x | CN¥770.05 Million | CN¥588.31 Million | ▼ -30.0% |
| 2018 | 1.87x | CN¥954.66 Million | CN¥510.34 Million | ▲ +38.8% |
| 2017 | 1.35x | CN¥613.59 Million | CN¥455.38 Million | ▲ +298.5% |
| 2016 | -0.68x | CN¥-298.42 Million | CN¥439.58 Million | ▼ -149.3% |
| 2015 | 1.38x | CN¥602.50 Million | CN¥437.38 Million | ▲ +278.3% |
| 2014 | -0.77x | CN¥-256.42 Million | CN¥331.86 Million | ▼ -182.4% |
| 2013 | 0.94x | CN¥231.03 Million | CN¥246.45 Million | ▼ -76.3% |
| 2012 | 3.96x | CN¥457.17 Million | CN¥115.56 Million | ▲ +522.0% |
| 2011 | 0.64x | CN¥69.84 Million | CN¥109.81 Million | ▼ -23.4% |
| 2010 | 0.83x | CN¥99.36 Million | CN¥119.65 Million | ▼ -39.1% |
| 2009 | 1.36x | CN¥109.65 Million | CN¥80.43 Million | ▲ +247.5% |
| 2008 | -0.92x | CN¥-91.10 Million | CN¥98.59 Million | ▲ +51.4% |
| 2007 | -1.90x | CN¥-185.05 Million | CN¥97.38 Million | ▼ -477.5% |
| 2006 | 0.50x | CN¥46.75 Million | CN¥92.88 Million | ▲ +148.6% |
| 2005 | 0.20x | CN¥16.67 Million | CN¥82.34 Million | ▼ -84.9% |
| 2004 | 1.34x | CN¥104.40 Million | CN¥77.85 Million | ▼ -36.9% |
| 2003 | 2.12x | CN¥145.15 Million | CN¥68.35 Million | ▲ +448.0% |
| 2002 | 0.39x | CN¥23.48 Million | CN¥60.60 Million | ▲ +288.4% |
| 2001 | -0.21x | CN¥-11.21 Million | CN¥54.52 Million | ▼ -122.4% |
| 2000 | 0.92x | CN¥37.27 Million | CN¥40.59 Million | ▲ +730.6% |
| 1999 | -0.15x | CN¥-4.86 Million | CN¥33.40 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.