Luster LightTech Co. Ltd. Cl A (688400) — Cash Flow Quality Index

Latest as of December 2024: 1.78x

Luster LightTech Co. Ltd. Cl A (688400) has a Cash Flow Quality Index of 1.78x as of December 2024. Operating cash flow of CN¥190.98 Million exceeds net income of CN¥107.07 Million, indicating high earnings quality where cash backs reported profits. Explore 688400 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.78x
Operating CF / Net Income

Operating Cash Flow

CN¥190.98 Million
CNY

Net Income

CN¥107.07 Million
CNY

Data as of

Dec 2024
Most recent filing

Luster LightTech Co. Ltd. Cl A Cash Flow Quality Index (2020–2024)

Historical Cash Flow Quality Index for Luster LightTech Co. Ltd. Cl A across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 688400 cash flow conversion.

Annual Cash Flow Quality Index for Luster LightTech Co. Ltd. Cl A (2020–2024)

Year-by-year earnings quality comparison for Luster LightTech Co. Ltd. Cl A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 1.78x CN¥190.98 Million CN¥107.07 Million ▲ +7.2%
2023 1.66x CN¥272.82 Million CN¥163.93 Million ▲ +288.8%
2022 -0.88x CN¥-165.35 Million CN¥187.54 Million ▼ -7.2%
2021 -0.82x CN¥-141.38 Million CN¥171.86 Million ▼ -188.8%
2020 0.93x CN¥124.12 Million CN¥134.03 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.