Guangan (600979) — Cash Flow Quality Index

Latest as of September 2025: 2.31x

Guangan (600979) has a Cash Flow Quality Index of 2.31x as of September 2025. Operating cash flow of CN¥169.96 Million exceeds net income of CN¥73.65 Million, indicating high earnings quality where cash backs reported profits. Explore Guangan (600979) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.31x
Operating CF / Net Income

Operating Cash Flow

CN¥169.96 Million
CNY

Net Income

CN¥73.65 Million
CNY

Data as of

Sep 2025
Most recent filing

Guangan Cash Flow Quality Index (2003–2024)

Historical Cash Flow Quality Index for Guangan across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Guangan.

Annual Cash Flow Quality Index for Guangan (2003–2024)

Year-by-year earnings quality comparison for Guangan.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.99x CN¥468.62 Million CN¥235.81 Million ▼ -33.9%
2023 3.00x CN¥681.11 Million CN¥226.69 Million ▼ -22.6%
2022 3.88x CN¥627.21 Million CN¥161.67 Million ▲ +47.3%
2021 2.63x CN¥549.17 Million CN¥208.54 Million ▼ -29.3%
2020 3.73x CN¥673.27 Million CN¥180.66 Million ▲ +94.9%
2019 1.91x CN¥472.54 Million CN¥247.16 Million ▲ +5.9%
2018 1.81x CN¥448.13 Million CN¥248.19 Million ▼ -33.4%
2017 2.71x CN¥754.52 Million CN¥278.44 Million ▲ +7.1%
2016 2.53x CN¥575.03 Million CN¥227.31 Million ▼ -34.9%
2015 3.88x CN¥554.27 Million CN¥142.72 Million ▼ -23.0%
2013 5.04x CN¥353.32 Million CN¥70.09 Million ▲ +32.6%
2012 3.80x CN¥242.23 Million CN¥63.70 Million ▼ -2.3%
2011 3.89x CN¥207.62 Million CN¥53.34 Million ▲ +111.3%
2010 1.84x CN¥115.27 Million CN¥62.57 Million ▼ -21.6%
2009 2.35x CN¥124.67 Million CN¥53.09 Million ▼ -28.9%
2008 3.30x CN¥132.25 Million CN¥40.04 Million ▼ -42.6%
2007 5.75x CN¥95.78 Million CN¥16.65 Million ▲ +117.0%
2006 2.65x CN¥103.60 Million CN¥39.08 Million ▲ +11.9%
2005 2.37x CN¥89.25 Million CN¥37.68 Million ▲ +428.4%
2004 0.45x CN¥12.24 Million CN¥27.31 Million ▼ -79.8%
2003 2.22x CN¥49.05 Million CN¥22.12 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.