Formosa Plastics Corp (1301) — Cash Flow Quality Index

Latest as of March 2025: -2.11x

Formosa Plastics Corp (1301) has a Cash Flow Quality Index of -2.11x as of March 2025. Operating cash flow of NT$-106.58 Million is below net income of NT$50.45 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Formosa Plastics Corp to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.11x
Operating CF / Net Income

Operating Cash Flow

NT$-106.58 Million
TWD

Net Income

NT$50.45 Million
TWD

Data as of

Mar 2025
Most recent filing

Formosa Plastics Corp Cash Flow Quality Index (2000–2023)

Historical Cash Flow Quality Index for Formosa Plastics Corp across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Formosa Plastics Corp (1301) cash conversion ratio.

Annual Cash Flow Quality Index for Formosa Plastics Corp (2000–2023)

Year-by-year earnings quality comparison for Formosa Plastics Corp.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2023 0.84x NT$6.16 Billion NT$7.34 Billion ▼ -35.3%
2022 1.30x NT$56.80 Billion NT$43.79 Billion ▲ +92.7%
2021 0.67x NT$57.86 Billion NT$85.96 Billion ▼ -48.3%
2020 1.30x NT$31.44 Billion NT$24.17 Billion ▲ +17.9%
2019 1.10x NT$46.58 Billion NT$42.22 Billion ▲ +24.7%
2018 0.88x NT$50.51 Billion NT$57.09 Billion ▲ +5.4%
2017 0.84x NT$46.08 Billion NT$54.90 Billion ▲ +0.5%
2016 0.84x NT$36.61 Billion NT$43.81 Billion ▼ -28.2%
2015 1.16x NT$40.85 Billion NT$35.09 Billion ▲ +78.0%
2014 0.65x NT$13.44 Billion NT$20.55 Billion ▼ -6.9%
2013 0.70x NT$16.27 Billion NT$23.16 Billion ▼ -57.5%
2012 1.65x NT$24.24 Billion NT$14.66 Billion ▲ +31.5%
2011 1.26x NT$44.92 Billion NT$35.72 Billion ▲ +5.2%
2010 1.20x NT$54.46 Billion NT$45.55 Billion ▼ -9.1%
2009 1.32x NT$36.21 Billion NT$27.53 Billion ▼ -31.8%
2008 1.93x NT$38.02 Billion NT$19.71 Billion ▲ +109.9%
2007 0.92x NT$43.94 Billion NT$47.81 Billion ▼ -15.4%
2006 1.09x NT$33.55 Billion NT$30.89 Billion ▲ +0.2%
2005 1.08x NT$35.97 Billion NT$33.19 Billion ▲ +32.1%
2004 0.82x NT$29.82 Billion NT$36.35 Billion ▼ -29.1%
2003 1.16x NT$19.21 Billion NT$16.61 Billion ▼ -15.2%
2002 1.36x NT$13.50 Billion NT$9.90 Billion ▲ +40.2%
2001 0.97x NT$6.52 Billion NT$6.71 Billion ▲ +81.0%
2000 0.54x NT$6.93 Billion NT$12.90 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.