Universal Scientific Industrial Shanghai Co Ltd (601231) — Cash Flow Quality Index

Latest as of September 2025: 0.62x

Universal Scientific Industrial Shanghai Co Ltd (601231) has a Cash Flow Quality Index of 0.62x as of September 2025. Operating cash flow of CN¥389.72 Million is below net income of CN¥625.16 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 601231 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.62x
Operating CF / Net Income

Operating Cash Flow

CN¥389.72 Million
CNY

Net Income

CN¥625.16 Million
CNY

Data as of

Sep 2025
Most recent filing

Universal Scientific Industrial Shanghai Co Ltd Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for Universal Scientific Industrial Shanghai Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Universal Scientific Industrial Shanghai (601231) cash conversion ratio.

Annual Cash Flow Quality Index for Universal Scientific Industrial Shanghai Co Ltd (2008–2024)

Year-by-year earnings quality comparison for Universal Scientific Industrial Shanghai Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 2.55x CN¥4.21 Billion CN¥1.65 Billion ▼ -27.3%
2023 3.50x CN¥6.82 Billion CN¥1.95 Billion ▲ +212.0%
2022 1.12x CN¥3.44 Billion CN¥3.06 Billion ▲ +289.2%
2021 -0.59x CN¥-1.10 Billion CN¥1.86 Billion ▼ -171.8%
2020 0.83x CN¥1.44 Billion CN¥1.74 Billion ▼ -57.0%
2019 1.92x CN¥2.43 Billion CN¥1.26 Billion ▲ +1135.9%
2018 -0.19x CN¥-218.88 Million CN¥1.18 Billion ▼ -119.7%
2017 0.94x CN¥1.24 Billion CN¥1.31 Billion ▼ -52.5%
2016 1.99x CN¥1.60 Billion CN¥805.58 Million ▲ +78.8%
2015 1.11x CN¥845.78 Million CN¥761.12 Million ▼ -19.1%
2014 1.37x CN¥963.22 Million CN¥701.39 Million ▼ -41.6%
2013 2.35x CN¥1.33 Billion CN¥564.21 Million ▲ +22589.3%
2012 -0.01x CN¥-6.77 Million CN¥647.33 Million ▼ -100.5%
2011 2.02x CN¥913.32 Million CN¥451.76 Million ▲ +64.1%
2010 1.23x CN¥663.51 Million CN¥538.64 Million ▼ -45.0%
2009 2.24x CN¥702.73 Million CN¥314.05 Million ▼ -90.5%
2008 23.66x CN¥713.16 Million CN¥30.14 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.