China Building Material (603060) — 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 China Building Material (603060) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
China Building Material Cash Flow Quality Index (2012–2024)
Historical Cash Flow Quality Index for China Building Material across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 603060 cash flow conversion.
Annual Cash Flow Quality Index for China Building Material (2012–2024)
Year-by-year earnings quality comparison for 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 | — |