Henan Rebecca Hair Products Co Ltd (600439) — Cash Flow Quality Index
Henan Rebecca Hair Products Co Ltd (600439) has a Cash Flow Quality Index of 34.73x as of September 2025. Operating cash flow of CN¥80.98 Million exceeds net income of CN¥2.33 Million, indicating high earnings quality where cash backs reported profits. Explore 600439 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Henan Rebecca Hair Products Co Ltd Cash Flow Quality Index (2001–2023)
Historical Cash Flow Quality Index for Henan Rebecca Hair Products Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 600439 operating cash flow.
Annual Cash Flow Quality Index for Henan Rebecca Hair Products Co Ltd (2001–2023)
Year-by-year earnings quality comparison for Henan Rebecca Hair Products Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 20.07x | CN¥246.87 Million | CN¥12.30 Million | ▲ +1388.3% |
| 2022 | -1.56x | CN¥-54.11 Million | CN¥34.74 Million | ▼ -142.1% |
| 2021 | 3.70x | CN¥222.53 Million | CN¥60.19 Million | ▼ -6.1% |
| 2020 | 3.94x | CN¥146.73 Million | CN¥37.28 Million | ▲ +449.7% |
| 2019 | 0.72x | CN¥151.44 Million | CN¥211.52 Million | ▲ +257.0% |
| 2018 | -0.46x | CN¥-106.48 Million | CN¥233.46 Million | ▼ -158.2% |
| 2017 | 0.78x | CN¥168.74 Million | CN¥215.47 Million | ▼ -74.3% |
| 2016 | 3.04x | CN¥523.13 Million | CN¥171.98 Million | ▲ +1271.5% |
| 2015 | 0.22x | CN¥31.34 Million | CN¥141.31 Million | ▲ +176.2% |
| 2014 | -0.29x | CN¥-45.35 Million | CN¥155.75 Million | ▼ -211.3% |
| 2013 | 0.26x | CN¥45.10 Million | CN¥172.46 Million | ▲ +149.5% |
| 2012 | -0.53x | CN¥-83.85 Million | CN¥158.54 Million | ▼ -64.5% |
| 2011 | -0.32x | CN¥-79.28 Million | CN¥246.63 Million | ▼ -105.6% |
| 2010 | -0.16x | CN¥-27.82 Million | CN¥177.91 Million | ▲ +74.4% |
| 2009 | -0.61x | CN¥-75.86 Million | CN¥124.12 Million | ▼ -16.6% |
| 2008 | -0.52x | CN¥-115.63 Million | CN¥220.52 Million | ▼ -355.8% |
| 2007 | 0.20x | CN¥39.19 Million | CN¥191.17 Million | ▼ -85.7% |
| 2006 | 1.43x | CN¥144.61 Million | CN¥100.85 Million | ▲ +268.3% |
| 2005 | 0.39x | CN¥28.99 Million | CN¥74.47 Million | ▼ -16.1% |
| 2004 | 0.46x | CN¥31.55 Million | CN¥68.02 Million | ▲ +150.5% |
| 2003 | -0.92x | CN¥-43.41 Million | CN¥47.23 Million | ▼ -3571.3% |
| 2002 | 0.03x | CN¥904.34K | CN¥34.16 Million | ▲ +110.1% |
| 2001 | -0.26x | CN¥-6.83 Million | CN¥25.94 Million | — |