GRINM Semiconductor Materials Co. Ltd. A (688432) — Cash Flow Quality Index

Latest as of December 2024: 0.98x

GRINM Semiconductor Materials Co. Ltd. A (688432) has a Cash Flow Quality Index of 0.98x as of December 2024. Operating cash flow of CN¥229.37 Million is below net income of CN¥232.90 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can GRINM Semiconductor Materials Co. Ltd. A service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.98x
Operating CF / Net Income

Operating Cash Flow

CN¥229.37 Million
CNY

Net Income

CN¥232.90 Million
CNY

Data as of

Dec 2024
Most recent filing

GRINM Semiconductor Materials Co. Ltd. A Cash Flow Quality Index (2020–2024)

Historical Cash Flow Quality Index for GRINM Semiconductor Materials Co. Ltd. A across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 688432 cash generation efficiency.

Annual Cash Flow Quality Index for GRINM Semiconductor Materials Co. Ltd. A (2020–2024)

Year-by-year earnings quality comparison for GRINM Semiconductor Materials Co. Ltd. A.

Year Quality Index Operating CF (CNY) Net Income YoY Change
2024 0.98x CN¥229.37 Million CN¥232.90 Million ▼ -6.1%
2023 1.05x CN¥266.64 Million CN¥254.18 Million ▼ -14.4%
2022 1.22x CN¥430.35 Million CN¥351.33 Million ▼ -43.7%
2021 2.18x CN¥322.74 Million CN¥148.36 Million ▲ +2.4%
2020 2.12x CN¥241.34 Million CN¥113.58 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.