Tbea Co Ltd (600089) — Cash Flow Quality Index
Latest as of September 2025:
0.67x
Tbea Co Ltd (600089) has a Cash Flow Quality Index of 0.67x as of September 2025. Operating cash flow of CN¥1.55 Billion is below net income of CN¥2.30 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Tbea Co Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.67x
Operating CF / Net Income
Operating Cash Flow
CN¥1.55 Billion
CNY
Net Income
CN¥2.30 Billion
CNY
Data as of
Sep 2025
Most recent filing
Tbea Co Ltd Cash Flow Quality Index (1998–2025)
Historical Cash Flow Quality Index for Tbea Co Ltd across 28 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Tbea Co Ltd cash conversion from operations.
Annual Cash Flow Quality Index for Tbea Co Ltd (1998–2025)
Year-by-year earnings quality comparison for Tbea Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.57x | CN¥9.33 Billion | CN¥5.95 Billion | ▼ -56.5% |
| 2024 | 3.60x | CN¥12.95 Billion | CN¥3.60 Billion | ▲ +95.0% |
| 2023 | 1.85x | CN¥26.01 Billion | CN¥14.09 Billion | ▲ +93.9% |
| 2022 | 0.95x | CN¥21.75 Billion | CN¥22.85 Billion | ▼ -19.9% |
| 2021 | 1.19x | CN¥11.66 Billion | CN¥9.81 Billion | ▼ -27.8% |
| 2020 | 1.64x | CN¥5.26 Billion | CN¥3.20 Billion | ▼ -2.7% |
| 2019 | 1.69x | CN¥4.04 Billion | CN¥2.39 Billion | ▲ +66.0% |
| 2018 | 1.02x | CN¥2.58 Billion | CN¥2.53 Billion | ▲ +50.5% |
| 2017 | 0.68x | CN¥1.79 Billion | CN¥2.64 Billion | ▼ -35.7% |
| 2016 | 1.05x | CN¥2.64 Billion | CN¥2.51 Billion | ▲ +3.6% |
| 2015 | 1.02x | CN¥2.06 Billion | CN¥2.03 Billion | ▲ +233.2% |
| 2014 | -0.76x | CN¥-1.38 Billion | CN¥1.81 Billion | ▼ -159.1% |
| 2013 | 1.29x | CN¥1.78 Billion | CN¥1.38 Billion | ▼ -37.2% |
| 2012 | 2.05x | CN¥1.92 Billion | CN¥933.42 Million | ▲ +43.5% |
| 2011 | 1.43x | CN¥1.77 Billion | CN¥1.23 Billion | ▲ +22.5% |
| 2010 | 1.17x | CN¥1.94 Billion | CN¥1.66 Billion | ▼ -7.7% |
| 2009 | 1.27x | CN¥2.00 Billion | CN¥1.58 Billion | ▼ -42.3% |
| 2008 | 2.20x | CN¥2.37 Billion | CN¥1.08 Billion | ▲ +94.7% |
| 2007 | 1.13x | CN¥688.76 Million | CN¥610.54 Million | ▼ -52.2% |
| 2006 | 2.36x | CN¥510.38 Million | CN¥216.39 Million | ▼ -37.9% |
| 2005 | 3.80x | CN¥610.26 Million | CN¥160.69 Million | ▲ +130.1% |
| 2004 | 1.65x | CN¥226.25 Million | CN¥137.06 Million | ▼ -21.5% |
| 2003 | 2.10x | CN¥272.02 Million | CN¥129.40 Million | ▼ -18.3% |
| 2002 | 2.57x | CN¥265.94 Million | CN¥103.30 Million | ▲ +737.9% |
| 2001 | -0.40x | CN¥-33.18 Million | CN¥82.22 Million | ▼ -456.8% |
| 2000 | 0.11x | CN¥11.26 Million | CN¥99.54 Million | ▼ -70.8% |
| 1999 | 0.39x | CN¥36.77 Million | CN¥94.93 Million | ▲ +182.0% |
| 1998 | -0.47x | CN¥-25.82 Million | CN¥54.65 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.