Liaoning Fu-An (603315) — Cash Flow Quality Index

Latest as of June 2025: 1.88x

Liaoning Fu-An (603315) has a Cash Flow Quality Index of 1.88x as of June 2025. Operating cash flow of CN¥54.78 Million exceeds net income of CN¥29.14 Million, indicating high earnings quality where cash backs reported profits. Explore 603315 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.88x
Operating CF / Net Income

Operating Cash Flow

CN¥54.78 Million
CNY

Net Income

CN¥29.14 Million
CNY

Data as of

Jun 2025
Most recent filing

Liaoning Fu-An Cash Flow Quality Index (2011–2024)

Historical Cash Flow Quality Index for Liaoning Fu-An across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Liaoning Fu-An (603315) cash conversion ratio.

Annual Cash Flow Quality Index for Liaoning Fu-An (2011–2024)

Year-by-year earnings quality comparison for Liaoning Fu-An.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.90x CN¥78.32 Million CN¥86.82 Million ▲ +49.1%
2023 0.60x CN¥43.23 Million CN¥71.48 Million ▼ -58.6%
2022 1.46x CN¥58.94 Million CN¥40.38 Million ▲ +211.2%
2021 -1.31x CN¥-95.07 Million CN¥72.41 Million ▼ -344.9%
2020 0.54x CN¥52.99 Million CN¥98.84 Million ▲ +17.5%
2019 0.46x CN¥51.72 Million CN¥113.37 Million ▲ +107.2%
2018 -6.31x CN¥-54.47 Million CN¥8.63 Million ▼ -736.7%
2017 0.99x CN¥8.79 Million CN¥8.87 Million ▲ +16.7%
2016 0.85x CN¥29.23 Million CN¥34.41 Million ▼ -34.5%
2015 1.30x CN¥71.59 Million CN¥55.21 Million ▲ +21.7%
2014 1.07x CN¥59.93 Million CN¥56.26 Million ▼ -52.3%
2013 2.23x CN¥118.69 Million CN¥53.11 Million ▲ +65.4%
2012 1.35x CN¥62.46 Million CN¥46.22 Million ▼ -1.5%
2011 1.37x CN¥70.15 Million CN¥51.15 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.