Lutian Machinery Co Ltd (605259) — Cash Flow Quality Index

Latest as of September 2025: -0.16x

Lutian Machinery Co Ltd (605259) has a Cash Flow Quality Index of -0.16x as of September 2025. Operating cash flow of CN¥-9.31 Million is below net income of CN¥59.87 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 605259 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.16x
Operating CF / Net Income

Operating Cash Flow

CN¥-9.31 Million
CNY

Net Income

CN¥59.87 Million
CNY

Data as of

Sep 2025
Most recent filing

Lutian Machinery Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Lutian Machinery Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lutian Machinery Co Ltd (605259) cash flow conversion.

Annual Cash Flow Quality Index for Lutian Machinery Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Lutian Machinery Co Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 1.28x CN¥315.14 Million CN¥245.53 Million ▲ +27.0%
2024 1.01x CN¥188.06 Million CN¥186.08 Million ▼ -3.8%
2023 1.05x CN¥189.07 Million CN¥179.90 Million ▼ -23.7%
2022 1.38x CN¥296.31 Million CN¥215.05 Million ▲ +284.1%
2021 0.36x CN¥57.10 Million CN¥159.17 Million ▼ -78.3%
2020 1.65x CN¥191.61 Million CN¥116.00 Million ▲ +5.2%
2019 1.57x CN¥139.21 Million CN¥88.66 Million ▼ -41.8%
2018 2.70x CN¥95.04 Million CN¥35.26 Million ▲ +456.9%
2017 0.48x CN¥28.93 Million CN¥59.78 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.