Friend Co Ltd (605050) — Cash Flow Quality Index
Latest as of December 2024:
0.21x
Friend Co Ltd (605050) has a Cash Flow Quality Index of 0.21x as of December 2024. Operating cash flow of CN¥66.98 Million is below net income of CN¥316.71 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Friend Co Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.21x
Operating CF / Net Income
Operating Cash Flow
CN¥66.98 Million
CNY
Net Income
CN¥316.71 Million
CNY
Data as of
Dec 2024
Most recent filing
Friend Co Ltd Cash Flow Quality Index (2016–2024)
Historical Cash Flow Quality Index for Friend Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Friend Co Ltd.
Annual Cash Flow Quality Index for Friend Co Ltd (2016–2024)
Year-by-year earnings quality comparison for Friend Co Ltd.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.21x | CN¥66.98 Million | CN¥316.71 Million | ▲ +117.0% |
| 2023 | -1.25x | CN¥-520.12 Million | CN¥417.34 Million | ▼ -459.1% |
| 2022 | 0.35x | CN¥107.41 Million | CN¥309.48 Million | ▲ +595.0% |
| 2021 | 0.05x | CN¥16.99 Million | CN¥340.12 Million | ▼ -84.4% |
| 2020 | 0.32x | CN¥100.31 Million | CN¥313.01 Million | ▼ -78.0% |
| 2019 | 1.46x | CN¥409.79 Million | CN¥281.20 Million | ▲ +87.5% |
| 2018 | 0.78x | CN¥228.97 Million | CN¥294.56 Million | ▲ +121.3% |
| 2017 | 0.35x | CN¥100.72 Million | CN¥286.79 Million | ▲ +204.0% |
| 2016 | -0.34x | CN¥-60.74 Million | CN¥179.83 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.