Chia Hsin Cement Corp (1103) — Cash Flow Quality Index
Latest as of September 2025:
0.22x
Chia Hsin Cement Corp (1103) has a Cash Flow Quality Index of 0.22x as of September 2025. Operating cash flow of NT$152.21 Million is below net income of NT$687.56 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 1103 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.22x
Operating CF / Net Income
Operating Cash Flow
NT$152.21 Million
TWD
Net Income
NT$687.56 Million
TWD
Data as of
Sep 2025
Most recent filing
Chia Hsin Cement Corp Cash Flow Quality Index (2002–2024)
Historical Cash Flow Quality Index for Chia Hsin Cement Corp across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 1103 operating cash flow.
Annual Cash Flow Quality Index for Chia Hsin Cement Corp (2002–2024)
Year-by-year earnings quality comparison for Chia Hsin Cement Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.29x | NT$410.79 Million | NT$319.58 Million | ▲ +239.0% |
| 2023 | -0.93x | NT$-75.00 Million | NT$81.08 Million | ▼ -289.3% |
| 2021 | -0.24x | NT$-194.72 Million | NT$819.52 Million | ▼ -194.3% |
| 2020 | 0.25x | NT$530.83 Million | NT$2.11 Billion | ▲ +345.7% |
| 2019 | -0.10x | NT$-161.52 Million | NT$1.58 Billion | ▲ +80.9% |
| 2018 | -0.54x | NT$-506.41 Million | NT$942.41 Million | ▼ -244.1% |
| 2017 | 0.37x | NT$403.39 Million | NT$1.08 Billion | ▼ -92.9% |
| 2016 | 5.24x | NT$414.90 Million | NT$79.16 Million | ▲ +236.7% |
| 2015 | 1.56x | NT$303.39 Million | NT$194.90 Million | ▲ +101.3% |
| 2014 | -119.88x | NT$-1.12 Billion | NT$9.30 Million | ▼ -21949.1% |
| 2013 | -0.54x | NT$-727.92 Million | NT$1.34 Billion | ▼ -110.6% |
| 2011 | 5.15x | NT$1.64 Billion | NT$318.67 Million | ▲ +860.2% |
| 2010 | -0.68x | NT$-302.81 Million | NT$447.42 Million | ▲ +76.4% |
| 2009 | -2.87x | NT$-1.13 Billion | NT$393.56 Million | ▼ -303.0% |
| 2008 | 1.41x | NT$349.51 Million | NT$247.08 Million | ▲ +5.8% |
| 2007 | 1.34x | NT$1.59 Billion | NT$1.19 Billion | ▲ +255.8% |
| 2006 | 0.38x | NT$1.25 Billion | NT$3.33 Billion | ▼ -89.4% |
| 2005 | 3.53x | NT$779.71 Million | NT$221.00 Million | ▼ -6.8% |
| 2004 | 3.79x | NT$1.61 Billion | NT$425.00 Million | ▲ +54.9% |
| 2003 | 2.44x | NT$1.88 Billion | NT$770.90 Million | ▲ +7.6% |
| 2002 | 2.27x | NT$1.01 Billion | NT$445.68 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.