San Fang Chemical Industry Co Ltd (1307) — Cash Flow Quality Index
San Fang Chemical Industry Co Ltd (1307) has a Cash Flow Quality Index of 0.71x as of September 2025. Operating cash flow of NT$380.61 Million is below net income of NT$532.84 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore San Fang Chemical Industry Co Ltd long-term investment allocation to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
San Fang Chemical Industry Co Ltd Cash Flow Quality Index (2002–2024)
Historical Cash Flow Quality Index for San Fang Chemical Industry Co Ltd across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check San Fang Chemical Industry Co Ltd (1307) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for San Fang Chemical Industry Co Ltd (2002–2024)
Year-by-year earnings quality comparison for San Fang Chemical Industry Co Ltd. For live market cap and the full company financial profile, see 1307 company net worth.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.25x | NT$2.34 Billion | NT$1.88 Billion | ▼ -55.8% |
| 2023 | 2.83x | NT$2.15 Billion | NT$760.27 Million | ▲ +6.5% |
| 2022 | 2.65x | NT$1.58 Billion | NT$595.30 Million | ▲ +163.4% |
| 2021 | -4.18x | NT$-485.11 Million | NT$115.93 Million | ▼ -182.9% |
| 2020 | 5.05x | NT$1.74 Billion | NT$344.25 Million | ▲ +140.3% |
| 2019 | 2.10x | NT$1.35 Billion | NT$640.65 Million | ▲ +611.1% |
| 2018 | 0.30x | NT$113.28 Million | NT$383.54 Million | ▼ -71.0% |
| 2017 | 1.02x | NT$1.17 Billion | NT$1.15 Billion | ▼ -33.8% |
| 2016 | 1.54x | NT$2.37 Billion | NT$1.54 Billion | ▼ -14.6% |
| 2015 | 1.80x | NT$2.48 Billion | NT$1.37 Billion | ▲ +18.6% |
| 2014 | 1.52x | NT$1.79 Billion | NT$1.18 Billion | ▲ +14.2% |
| 2013 | 1.33x | NT$1.38 Billion | NT$1.03 Billion | ▼ -43.9% |
| 2012 | 2.37x | NT$1.68 Billion | NT$707.40 Million | ▲ +214.6% |
| 2011 | 0.75x | NT$508.13 Million | NT$673.25 Million | ▼ -29.8% |
| 2010 | 1.08x | NT$1.05 Billion | NT$980.28 Million | ▼ -43.2% |
| 2009 | 1.89x | NT$1.68 Billion | NT$886.60 Million | ▼ -6.1% |
| 2008 | 2.01x | NT$1.48 Billion | NT$734.95 Million | ▲ +12.4% |
| 2007 | 1.79x | NT$922.81 Million | NT$514.94 Million | ▲ +46.6% |
| 2006 | 1.22x | NT$535.64 Million | NT$438.18 Million | ▼ -67.7% |
| 2005 | 3.79x | NT$1.32 Billion | NT$348.31 Million | ▲ +160.5% |
| 2004 | 1.45x | NT$479.75 Million | NT$330.20 Million | ▼ -61.6% |
| 2002 | 3.78x | NT$917.38 Million | NT$242.45 Million | — |