China Building Material Cash Flow Quality Index

Latest as of September 2025: 3.30x

China Building Material cash flow quality index. China Building Material (603060) has a Cash Flow Quality Index of 3.30x as of September 2025. Operating cash flow of CN¥116.74 Million exceeds net income of CN¥35.41 Million, indicating high earnings quality where cash backs reported profits. Explore 603060 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

3.30x
Operating CF / Net Income

Operating Cash Flow

CN¥116.74 Million
CNY

Net Income

CN¥35.41 Million
CNY

Data as of

Sep 2025
Most recent filing

Cash Flow Quality Index of China Building Material (2012–2024)

Cash flow quality index of China Building Material from 2012 to 2024. Historical Cash Flow Quality Index for China Building Material across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. See 603060 net asset quality index to measure how much of total assets are equity-financed.

China Building Material Cash Flow Quality Index by Year (2012–2024)

China Building Material cash flow quality index by year from 2012 to 2024. Year-by-year earnings quality comparison for China Building Material. For the full cash flow conversion analysis, see cash efficiency ratio of China Building Material.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.97x CN¥268.96 Million CN¥276.15 Million ▲ +21.1%
2023 0.80x CN¥285.72 Million CN¥355.16 Million ▼ -0.6%
2022 0.81x CN¥276.32 Million CN¥341.36 Million ▼ -26.8%
2021 1.11x CN¥388.28 Million CN¥350.95 Million ▼ -7.3%
2020 1.19x CN¥342.08 Million CN¥286.52 Million ▲ +39.8%
2019 0.85x CN¥202.46 Million CN¥237.10 Million ▼ -28.3%
2018 1.19x CN¥246.88 Million CN¥207.20 Million ▲ +18.9%
2017 1.00x CN¥155.51 Million CN¥155.22 Million ▼ -37.0%
2016 1.59x CN¥203.35 Million CN¥127.77 Million ▲ +5.6%
2015 1.51x CN¥178.39 Million CN¥118.34 Million ▼ -2.4%
2014 1.54x CN¥146.60 Million CN¥94.91 Million ▲ +15.1%
2013 1.34x CN¥112.75 Million CN¥84.02 Million ▼ -10.2%
2012 1.49x CN¥109.98 Million CN¥73.63 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.