First Tractor Co Ltd (601038) — Cash Flow Quality Index

Latest as of September 2025: 3.18x

First Tractor Co Ltd (601038) has a Cash Flow Quality Index of 3.18x as of September 2025. Operating cash flow of CN¥716.55 Million exceeds net income of CN¥225.15 Million, indicating high earnings quality where cash backs reported profits. Explore 601038 long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

3.18x
Operating CF / Net Income

Operating Cash Flow

CN¥716.55 Million
CNY

Net Income

CN¥225.15 Million
CNY

Data as of

Sep 2025
Most recent filing

First Tractor Co Ltd Cash Flow Quality Index (2004–2025)

Historical Cash Flow Quality Index for First Tractor Co Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 601038 tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for First Tractor Co Ltd (2004–2025)

Year-by-year earnings quality comparison for First Tractor Co Ltd. For live market cap and the full company financial profile, see First Tractor Co Ltd market cap and net worth.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.30x CN¥1.06 Billion CN¥811.95 Million ▼ -1.4%
2024 1.32x CN¥1.22 Billion CN¥922.02 Million ▲ +24.5%
2023 1.06x CN¥1.06 Billion CN¥997.02 Million ▼ -80.0%
2022 5.29x CN¥3.60 Billion CN¥681.05 Million ▲ +298.0%
2021 1.33x CN¥582.28 Million CN¥438.21 Million ▼ -70.1%
2020 4.44x CN¥1.25 Billion CN¥280.96 Million ▲ +130.1%
2017 -14.75x CN¥-556.31 Million CN¥37.71 Million ▼ -259.2%
2016 9.27x CN¥2.09 Billion CN¥225.89 Million ▲ +102.0%
2015 4.59x CN¥637.80 Million CN¥139.05 Million ▲ +906.1%
2014 0.46x CN¥74.87 Million CN¥164.23 Million ▲ +190.5%
2013 -0.50x CN¥-131.90 Million CN¥261.73 Million ▼ -137.6%
2012 1.34x CN¥555.13 Million CN¥414.48 Million ▲ +32.1%
2011 1.01x CN¥463.70 Million CN¥457.50 Million ▲ +4.9%
2010 0.97x CN¥543.23 Million CN¥562.05 Million ▼ -18.1%
2009 1.18x CN¥338.32 Million CN¥286.61 Million ▼ -65.3%
2008 3.40x CN¥329.80 Million CN¥97.00 Million ▲ +839.2%
2007 0.36x CN¥86.09 Million CN¥237.80 Million ▼ -86.9%
2006 2.77x CN¥242.18 Million CN¥87.47 Million ▲ +123.4%
2004 -11.85x CN¥-282.12 Million CN¥23.81 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.