Beijing Tianyishangjia New Material Corp Ltd (688033) — Cash Flow Quality Index

Latest as of September 2023: -3.38x

Beijing Tianyishangjia New Material Corp Ltd (688033) has a Cash Flow Quality Index of -3.38x as of September 2023. Operating cash flow of CN¥-353.77 Million is below net income of CN¥104.69 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Beijing Tianyishangjia New Material Corp (688033) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.38x
Operating CF / Net Income

Operating Cash Flow

CN¥-353.77 Million
CNY

Net Income

CN¥104.69 Million
CNY

Data as of

Sep 2023
Most recent filing

Beijing Tianyishangjia New Material Corp Ltd Cash Flow Quality Index (2016–2023)

Historical Cash Flow Quality Index for Beijing Tianyishangjia New Material Corp Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Beijing Tianyishangjia New Material Corp.

Annual Cash Flow Quality Index for Beijing Tianyishangjia New Material Corp Ltd (2016–2023)

Year-by-year earnings quality comparison for Beijing Tianyishangjia New Material Corp Ltd.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2023 -2.76x CN¥-496.51 Million CN¥179.85 Million ▼ -1394.7%
2022 -0.18x CN¥-35.03 Million CN¥189.68 Million ▼ -321.5%
2021 0.08x CN¥15.02 Million CN¥180.07 Million ▼ -95.2%
2020 1.73x CN¥190.38 Million CN¥110.24 Million ▲ +122.1%
2019 0.78x CN¥210.41 Million CN¥270.56 Million ▼ -16.1%
2018 0.93x CN¥243.99 Million CN¥263.11 Million ▲ +53.0%
2017 0.61x CN¥134.54 Million CN¥221.93 Million ▲ +27.3%
2016 0.48x CN¥92.62 Million CN¥194.54 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.