Shandong Daye Co Ltd Class A (603278) — Cash Flow Quality Index

Latest as of June 2025: 1.30x

Shandong Daye Co Ltd Class A (603278) has a Cash Flow Quality Index of 1.30x as of June 2025. Operating cash flow of CN¥48.71 Million exceeds net income of CN¥37.47 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Shandong Daye Co Ltd Class A to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.30x
Operating CF / Net Income

Operating Cash Flow

CN¥48.71 Million
CNY

Net Income

CN¥37.47 Million
CNY

Data as of

Jun 2025
Most recent filing

Shandong Daye Co Ltd Class A Cash Flow Quality Index (2013–2023)

Historical Cash Flow Quality Index for Shandong Daye Co Ltd Class A across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shandong Daye Co Ltd Class A (603278) cash flow conversion.

Annual Cash Flow Quality Index for Shandong Daye Co Ltd Class A (2013–2023)

Year-by-year earnings quality comparison for Shandong Daye Co Ltd Class A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 4.95x CN¥526.93 Million CN¥106.44 Million ▲ +110.8%
2021 2.35x CN¥255.73 Million CN¥108.87 Million ▲ +229.8%
2020 -1.81x CN¥-185.49 Million CN¥102.53 Million ▼ -240.1%
2019 1.29x CN¥196.62 Million CN¥152.24 Million ▼ -17.5%
2018 1.57x CN¥321.40 Million CN¥205.36 Million ▲ +100.4%
2017 0.78x CN¥102.61 Million CN¥131.40 Million ▼ -33.7%
2016 1.18x CN¥168.51 Million CN¥143.00 Million ▼ -37.5%
2015 1.89x CN¥136.86 Million CN¥72.55 Million ▲ +2.7%
2014 1.84x CN¥82.21 Million CN¥44.77 Million ▲ +329.7%
2013 -0.80x CN¥-32.47 Million CN¥40.62 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.