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 -1.03x as of June 2026. Operating cash flow of NT$-200.38 Million is below net income of NT$195.17 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of San Fang Chemical Industry Co Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
San Fang Chemical Industry Co Ltd Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for San Fang Chemical Industry Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see San Fang Chemical Industry Co Ltd operating cash flow efficiency.
Annual Cash Flow Quality Index for San Fang Chemical Industry Co Ltd (2002–2025)
Year-by-year earnings quality comparison for San Fang Chemical Industry Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.35x | NT$1.53 Billion | NT$1.13 Billion | ▲ +8.2% |
| 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 | — |