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 1307 cash flow conversion to assess how effectively this company generates cash.
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 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
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 San Fang Chemical Industry Co Ltd market capitalisation.
| 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 | — |