Hunan Fangsheng Pharm Co Ltd (603998) — Cash Flow Quality Index

Latest as of September 2025: 0.97x

Hunan Fangsheng Pharm Co Ltd (603998) has a Cash Flow Quality Index of 0.97x as of September 2025. Operating cash flow of CN¥95.63 Million is below net income of CN¥99.04 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Hunan Fangsheng Pharm Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.97x
Operating CF / Net Income

Operating Cash Flow

CN¥95.63 Million
CNY

Net Income

CN¥99.04 Million
CNY

Data as of

Sep 2025
Most recent filing

Hunan Fangsheng Pharm Co Ltd Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Hunan Fangsheng Pharm Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Hunan Fangsheng Pharm Co Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Hunan Fangsheng Pharm Co Ltd (2011–2025)

Year-by-year earnings quality comparison for Hunan Fangsheng Pharm Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.26x CN¥384.63 Million CN¥306.39 Million ▲ +60.9%
2024 0.78x CN¥194.95 Million CN¥249.85 Million ▲ +66.5%
2023 0.47x CN¥87.54 Million CN¥186.82 Million ▼ -57.0%
2022 1.09x CN¥301.63 Million CN¥276.70 Million ▼ -58.9%
2021 2.65x CN¥185.63 Million CN¥69.92 Million ▼ -39.7%
2020 4.40x CN¥236.66 Million CN¥53.78 Million ▲ +113.8%
2019 2.06x CN¥162.58 Million CN¥78.97 Million ▼ -6.7%
2018 2.21x CN¥176.06 Million CN¥79.81 Million ▲ +790.9%
2017 0.25x CN¥16.00 Million CN¥64.62 Million ▼ -84.7%
2016 1.62x CN¥118.70 Million CN¥73.43 Million ▲ +72.9%
2015 0.93x CN¥90.57 Million CN¥96.91 Million ▼ -14.8%
2014 1.10x CN¥94.16 Million CN¥85.87 Million ▼ -32.6%
2013 1.63x CN¥122.97 Million CN¥75.62 Million ▲ +350.2%
2012 0.36x CN¥24.21 Million CN¥67.02 Million ▼ -71.4%
2011 1.26x CN¥65.16 Million CN¥51.61 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.