Guangzhou Lushan New Materials Co. Ltd. (603051) — Cash Flow Quality Index

Latest as of December 2024: 33.22x

Guangzhou Lushan New Materials Co. Ltd. (603051) has a Cash Flow Quality Index of 33.22x as of December 2024. Operating cash flow of CN¥562.57 Million exceeds net income of CN¥16.94 Million, indicating high earnings quality where cash backs reported profits. Explore Guangzhou Lushan New Materials Co. Ltd. (603051) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

33.22x
Operating CF / Net Income

Operating Cash Flow

CN¥562.57 Million
CNY

Net Income

CN¥16.94 Million
CNY

Data as of

Dec 2024
Most recent filing

Guangzhou Lushan New Materials Co. Ltd. Cash Flow Quality Index (2019–2024)

Historical Cash Flow Quality Index for Guangzhou Lushan New Materials Co. Ltd. across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Guangzhou Lushan New Materials Co. Ltd. (603051) cash conversion ratio.

Annual Cash Flow Quality Index for Guangzhou Lushan New Materials Co. Ltd. (2019–2024)

Year-by-year earnings quality comparison for Guangzhou Lushan New Materials Co. Ltd..

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 33.22x CN¥562.57 Million CN¥16.94 Million ▲ +459.6%
2022 -9.24x CN¥-691.36 Million CN¥74.85 Million ▼ -8909.2%
2021 0.10x CN¥11.84 Million CN¥112.96 Million ▼ -31.5%
2020 0.15x CN¥17.73 Million CN¥115.74 Million ▼ -79.9%
2019 0.76x CN¥54.82 Million CN¥71.94 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.