Shanghai V-Test Semiconductor Tech Co. Ltd. A Cash Flow Quality Index

Latest as of December 2025: 2.33x

Shanghai V-Test Semiconductor Tech Co. Ltd. A cash flow quality index. Shanghai V-Test Semiconductor Tech Co. Ltd. A (688372) has a Cash Flow Quality Index of 2.33x as of December 2025. Operating cash flow of CN¥706.08 Million exceeds net income of CN¥303.20 Million, indicating high earnings quality where cash backs reported profits. See 688372 financial flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

2.33x
Operating CF / Net Income

Operating Cash Flow

CN¥706.08 Million
CNY

Net Income

CN¥303.20 Million
CNY

Data as of

Dec 2025
Most recent filing

Cash Flow Quality Index of Shanghai V-Test Semiconductor Tech Co. Ltd. A (2020–2025)

Cash flow quality index of Shanghai V-Test Semiconductor Tech Co. Ltd. A from 2020 to 2025. Historical Cash Flow Quality Index for Shanghai V-Test Semiconductor Tech Co. Ltd. A across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 688372 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Shanghai V-Test Semiconductor Tech Co. Ltd. A Cash Flow Quality Index by Year (2020–2025)

Shanghai V-Test Semiconductor Tech Co. Ltd. A cash flow quality index by year from 2020 to 2025. Year-by-year earnings quality comparison for Shanghai V-Test Semiconductor Tech Co. Ltd. A. For the full cash flow conversion analysis, see cash flow conversion of Shanghai V-Test Semiconductor Tech Co. L.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2025 2.33x CN¥706.08 Million CN¥303.20 Million ▼ -51.9%
2024 4.84x CN¥621.81 Million CN¥128.42 Million ▲ +23.5%
2023 3.92x CN¥462.55 Million CN¥118.00 Million ▲ +90.9%
2022 2.05x CN¥499.74 Million CN¥243.33 Million ▲ +7.6%
2021 1.91x CN¥252.32 Million CN¥132.18 Million ▼ -11.8%
2020 2.17x CN¥75.45 Million CN¥34.85 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.