Asia Cement Corp (1102) — Cash Flow Quality Index
Asia Cement Corp (1102) has a Cash Flow Quality Index of 1.87x as of December 2025. Operating cash flow of NT$3.48 Billion exceeds net income of NT$1.86 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can Asia Cement Corp service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Asia Cement Corp Cash Flow Quality Index (2000–2025)
Historical Cash Flow Quality Index for Asia Cement Corp across 25 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Asia Cement Corp (1102) cash conversion ratio.
Annual Cash Flow Quality Index for Asia Cement Corp (2000–2025)
Year-by-year earnings quality comparison for Asia Cement Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.50x | NT$15.30 Billion | NT$10.22 Billion | ▼ -22.2% |
| 2024 | 1.92x | NT$24.81 Billion | NT$12.89 Billion | ▲ +188.1% |
| 2023 | 0.67x | NT$7.27 Billion | NT$10.88 Billion | ▼ -33.7% |
| 2022 | 1.01x | NT$15.31 Billion | NT$15.20 Billion | ▲ +157.0% |
| 2021 | 0.39x | NT$8.60 Billion | NT$21.93 Billion | ▼ -51.8% |
| 2020 | 0.81x | NT$19.62 Billion | NT$24.14 Billion | ▼ -38.1% |
| 2019 | 1.31x | NT$37.27 Billion | NT$28.39 Billion | ▲ +188.6% |
| 2018 | 0.45x | NT$9.26 Billion | NT$20.37 Billion | ▼ -52.5% |
| 2017 | 0.96x | NT$8.14 Billion | NT$8.50 Billion | ▼ -51.6% |
| 2016 | 1.98x | NT$12.82 Billion | NT$6.48 Billion | ▼ -1.3% |
| 2015 | 2.01x | NT$13.67 Billion | NT$6.81 Billion | ▲ +158.5% |
| 2014 | 0.78x | NT$10.64 Billion | NT$13.72 Billion | ▼ -46.1% |
| 2013 | 1.44x | NT$14.78 Billion | NT$10.28 Billion | ▼ -31.2% |
| 2012 | 2.09x | NT$14.51 Billion | NT$6.94 Billion | ▲ +155.0% |
| 2011 | 0.82x | NT$10.05 Billion | NT$12.25 Billion | ▲ +30.2% |
| 2010 | 0.63x | NT$5.27 Billion | NT$8.35 Billion | ▼ -7.3% |
| 2009 | 0.68x | NT$5.36 Billion | NT$7.89 Billion | ▼ -52.1% |
| 2008 | 1.42x | NT$10.60 Billion | NT$7.47 Billion | ▲ +105.9% |
| 2007 | 0.69x | NT$6.95 Billion | NT$10.10 Billion | ▼ -27.6% |
| 2006 | 0.95x | NT$6.83 Billion | NT$7.18 Billion | ▲ +17.4% |
| 2005 | 0.81x | NT$5.36 Billion | NT$6.62 Billion | ▲ +37.5% |
| 2004 | 0.59x | NT$3.79 Billion | NT$6.44 Billion | ▼ -61.5% |
| 2003 | 1.53x | NT$5.08 Billion | NT$3.32 Billion | ▼ -36.1% |
| 2002 | 2.40x | NT$2.78 Billion | NT$1.16 Billion | ▼ -59.2% |
| 2000 | 5.87x | NT$1.03 Billion | NT$175.72 Million | — |