S.P.I Landscape Design Co. Ltd. (300844) — Cash Flow-to-Debt Ratio
S.P.I Landscape Design Co. Ltd. (300844) has a Cash Flow-to-Debt Ratio of -0.12x as of December 2024, meaning its operating cash flow of CN¥-21.12 Million could theoretically repay 0% of its total liabilities (CN¥173.08 Million) in one year. See 300844 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
S.P.I Landscape Design Co. Ltd. Cash Flow-to-Debt Ratio (2019–2024)
Historical debt coverage capacity for S.P.I Landscape Design Co. Ltd. across 6 annual periods. For the full cash flow conversion analysis, see S.P.I Landscape Design Co. Ltd. cash conversion from operations.
Annual Cash Flow-to-Debt Ratio for S.P.I Landscape Design Co. Ltd. (2019–2024)
Year-by-year debt coverage analysis for S.P.I Landscape Design Co. Ltd.. Check S.P.I Landscape Design Co. Ltd. (300844) cash flow quality to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (CNY) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2024 | -0.12x | CN¥-21.12 Million | CN¥173.08 Million | ▼ -317.1% |
| 2023 | 0.06x | CN¥7.87 Million | CN¥140.09 Million | ▲ +110.7% |
| 2022 | -0.53x | CN¥-99.14 Million | CN¥188.77 Million | ▼ -20.5% |
| 2021 | -0.44x | CN¥-91.95 Million | CN¥210.99 Million | ▼ -240.5% |
| 2020 | 0.31x | CN¥72.70 Million | CN¥234.45 Million | ▲ +29.2% |
| 2019 | 0.24x | CN¥34.44 Million | CN¥143.47 Million | — |