Yaxing Chem (600319) — Cash Flow Quality Index
Latest as of December 2023:
-0.50x
Yaxing Chem (600319) has a Cash Flow Quality Index of -0.50x as of December 2023. Operating cash flow of CN¥-42.49 Million is below net income of CN¥84.95 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 600319 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.50x
Operating CF / Net Income
Operating Cash Flow
CN¥-42.49 Million
CNY
Net Income
CN¥84.95 Million
CNY
Data as of
Dec 2023
Most recent filing
Yaxing Chem Cash Flow Quality Index (1999–2023)
Historical Cash Flow Quality Index for Yaxing Chem across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Yaxing Chem (600319) cash flow conversion.
Annual Cash Flow Quality Index for Yaxing Chem (1999–2023)
Year-by-year earnings quality comparison for Yaxing Chem.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -26.73x | CN¥-167.75 Million | CN¥6.28 Million | ▼ -2464.7% |
| 2022 | 1.13x | CN¥123.03 Million | CN¥108.84 Million | ▲ +361.2% |
| 2021 | -0.43x | CN¥-83.54 Million | CN¥193.03 Million | ▼ -106.7% |
| 2019 | 6.43x | CN¥188.00 Million | CN¥29.22 Million | ▼ -86.8% |
| 2018 | 48.72x | CN¥151.40 Million | CN¥3.11 Million | ▲ +1417.9% |
| 2017 | 3.21x | CN¥85.42 Million | CN¥26.61 Million | ▼ -44.0% |
| 2016 | 5.73x | CN¥50.95 Million | CN¥8.89 Million | ▼ -59.6% |
| 2010 | 14.21x | CN¥272.62 Million | CN¥19.19 Million | ▲ +392.4% |
| 2008 | 2.89x | CN¥98.04 Million | CN¥33.97 Million | ▼ -27.7% |
| 2007 | 3.99x | CN¥136.75 Million | CN¥34.27 Million | ▲ +1.8% |
| 2006 | 3.92x | CN¥185.52 Million | CN¥47.35 Million | ▼ -7.8% |
| 2005 | 4.25x | CN¥158.44 Million | CN¥37.28 Million | ▲ +15.8% |
| 2004 | 3.67x | CN¥145.63 Million | CN¥39.69 Million | ▲ +87.2% |
| 2003 | 1.96x | CN¥103.29 Million | CN¥52.70 Million | ▲ +58.6% |
| 2002 | 1.24x | CN¥58.84 Million | CN¥47.62 Million | ▲ +11.1% |
| 2001 | 1.11x | CN¥67.96 Million | CN¥61.09 Million | ▼ -22.0% |
| 2000 | 1.43x | CN¥100.29 Million | CN¥70.30 Million | ▲ +71.2% |
| 1999 | 0.83x | CN¥49.81 Million | CN¥59.77 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.