Xiamen Leading Optics Co Ltd Cash Flow Quality Index

Latest as of June 2023: 1.57x

Xiamen Leading Optics Co Ltd cash flow quality index. Xiamen Leading Optics Co Ltd (605118) has a Cash Flow Quality Index of 1.57x as of June 2023. Operating cash flow of CN¥71.29 Million exceeds net income of CN¥45.39 Million, indicating high earnings quality where cash backs reported profits. See financial flexibility index of Xiamen Leading Optics Co Ltd to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

1.57x
Operating CF / Net Income

Operating Cash Flow

CN¥71.29 Million
CNY

Net Income

CN¥45.39 Million
CNY

Data as of

Jun 2023
Most recent filing

Cash Flow Quality Index of Xiamen Leading Optics Co Ltd (2017–2024)

Cash flow quality index of Xiamen Leading Optics Co Ltd from 2017 to 2024. Historical Cash Flow Quality Index for Xiamen Leading Optics Co Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 605118 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Xiamen Leading Optics Co Ltd Cash Flow Quality Index by Year (2017–2024)

Xiamen Leading Optics Co Ltd cash flow quality index by year from 2017 to 2024. Year-by-year earnings quality comparison for Xiamen Leading Optics Co Ltd. For the full cash flow conversion analysis, see Xiamen Leading Optics Co Ltd (605118) cash flow conversion.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.31x CN¥230.01 Million CN¥175.33 Million ▼ -28.5%
2023 1.83x CN¥282.88 Million CN¥154.18 Million ▲ +79.6%
2022 1.02x CN¥159.50 Million CN¥156.17 Million ▲ +64.8%
2021 0.62x CN¥90.34 Million CN¥145.80 Million ▼ -16.3%
2020 0.74x CN¥111.47 Million CN¥150.59 Million ▼ -40.2%
2019 1.24x CN¥224.39 Million CN¥181.22 Million ▲ +23.3%
2018 1.00x CN¥200.91 Million CN¥200.00 Million ▼ -11.6%
2017 1.14x CN¥139.31 Million CN¥122.56 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.