China Building Material (603060) — Cash Flow Quality Index

Latest as of September 2025: 3.30x

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 long-term investment intensity to see how much of total assets are deployed in long-term investments.

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

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. Check China Building Material (603060) tangible equity ratio to evaluate the tangible quality of the company's equity base.

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

Year-by-year earnings quality comparison for China Building Material. For live market cap and the full company financial profile, see how much is China Building Material worth.

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.