Lian Hwa Foods Corp (1231) — Cash Flow Quality Index
Lian Hwa Foods Corp (1231) has a Cash Flow Quality Index of 1.33x as of December 2025. Operating cash flow of NT$623.45 Million exceeds net income of NT$469.93 Million, indicating high earnings quality where cash backs reported profits. Explore Lian Hwa Foods Corp cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Lian Hwa Foods Corp Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for Lian Hwa Foods Corp across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 1231 cash flow conversion.
Annual Cash Flow Quality Index for Lian Hwa Foods Corp (2002–2025)
Year-by-year earnings quality comparison for Lian Hwa Foods Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.79x | NT$896.08 Million | NT$1.14 Billion | ▼ -0.1% |
| 2024 | 0.79x | NT$902.77 Million | NT$1.15 Billion | ▼ -44.9% |
| 2023 | 1.43x | NT$1.39 Billion | NT$969.58 Million | ▲ +102.0% |
| 2022 | 0.71x | NT$776.64 Million | NT$1.10 Billion | ▼ -30.6% |
| 2021 | 1.02x | NT$1.03 Billion | NT$1.01 Billion | ▼ -16.8% |
| 2020 | 1.23x | NT$1.05 Billion | NT$851.58 Million | ▲ +220.8% |
| 2019 | 0.38x | NT$250.59 Million | NT$654.96 Million | ▼ -51.9% |
| 2018 | 0.80x | NT$539.26 Million | NT$677.54 Million | ▼ -45.3% |
| 2017 | 1.46x | NT$720.27 Million | NT$494.72 Million | ▲ +22.8% |
| 2016 | 1.19x | NT$695.68 Million | NT$586.60 Million | ▲ +38.2% |
| 2015 | 0.86x | NT$375.61 Million | NT$437.77 Million | ▼ -30.9% |
| 2014 | 1.24x | NT$327.51 Million | NT$263.75 Million | ▲ +68.2% |
| 2013 | 0.74x | NT$318.13 Million | NT$430.88 Million | ▼ -55.0% |
| 2012 | 1.64x | NT$607.13 Million | NT$370.33 Million | ▲ +173.5% |
| 2011 | 0.60x | NT$214.30 Million | NT$357.47 Million | ▼ -37.4% |
| 2010 | 0.96x | NT$291.15 Million | NT$303.78 Million | ▼ -63.7% |
| 2009 | 2.64x | NT$305.49 Million | NT$115.80 Million | ▲ +31.4% |
| 2008 | 2.01x | NT$196.82 Million | NT$98.06 Million | ▲ +5.4% |
| 2007 | 1.90x | NT$154.36 Million | NT$81.06 Million | ▼ -44.4% |
| 2006 | 3.42x | NT$164.16 Million | NT$47.93 Million | ▼ -62.7% |
| 2004 | 9.17x | NT$463.50 Million | NT$50.54 Million | ▲ +159.4% |
| 2003 | 3.54x | NT$295.63 Million | NT$83.61 Million | ▲ +34.3% |
| 2002 | 2.63x | NT$186.85 Million | NT$70.99 Million | — |