Shaanxi Sirui Advanced Materials Co. Ltd. A (688102) — Cash Flow Quality Index

Latest as of December 2025: 0.99x

Shaanxi Sirui Advanced Materials Co. Ltd. A (688102) has a Cash Flow Quality Index of 0.99x as of December 2025. Operating cash flow of CN¥146.86 Million is below net income of CN¥147.60 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 688102 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.99x
Operating CF / Net Income

Operating Cash Flow

CN¥146.86 Million
CNY

Net Income

CN¥147.60 Million
CNY

Data as of

Dec 2025
Most recent filing

Shaanxi Sirui Advanced Materials Co. Ltd. A Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for Shaanxi Sirui Advanced Materials Co. Ltd. A across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 688102 cash generation efficiency.

Annual Cash Flow Quality Index for Shaanxi Sirui Advanced Materials Co. Ltd. A (2019–2025)

Year-by-year earnings quality comparison for Shaanxi Sirui Advanced Materials Co. Ltd. A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 0.99x CN¥146.86 Million CN¥147.60 Million ▼ -31.2%
2024 1.45x CN¥169.52 Million CN¥117.23 Million ▼ -13.0%
2023 1.66x CN¥168.57 Million CN¥101.48 Million ▲ +151.8%
2022 0.66x CN¥51.46 Million CN¥78.01 Million ▼ -43.6%
2021 1.17x CN¥73.04 Million CN¥62.44 Million ▼ -36.3%
2020 1.84x CN¥95.74 Million CN¥52.11 Million ▼ -38.7%
2019 3.00x CN¥91.43 Million CN¥30.50 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.