Tong Yang Industry Co Ltd (1319) — Cash Flow Quality Index

Latest as of September 2025: 0.71x

Tong Yang Industry Co Ltd (1319) has a Cash Flow Quality Index of 0.71x as of September 2025. Operating cash flow of NT$591.32 Million is below net income of NT$832.43 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Tong Yang Industry Co Ltd (1319) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.71x
Operating CF / Net Income

Operating Cash Flow

NT$591.32 Million
TWD

Net Income

NT$832.43 Million
TWD

Data as of

Sep 2025
Most recent filing

Tong Yang Industry Co Ltd Cash Flow Quality Index (2001–2024)

Historical Cash Flow Quality Index for Tong Yang Industry Co Ltd across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Tong Yang Industry Co Ltd (1319) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Tong Yang Industry Co Ltd (2001–2024)

Year-by-year earnings quality comparison for Tong Yang Industry Co Ltd. For live market cap and the full company financial profile, see Tong Yang Industry Co Ltd (1319) market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.30x NT$7.19 Billion NT$5.53 Billion ▼ -44.6%
2023 2.35x NT$7.09 Billion NT$3.02 Billion ▲ +9.1%
2022 2.15x NT$5.59 Billion NT$2.60 Billion ▼ -57.6%
2021 5.07x NT$3.89 Billion NT$767.07 Million ▼ -9.3%
2020 5.58x NT$4.94 Billion NT$884.76 Million ▲ +151.9%
2019 2.22x NT$5.23 Billion NT$2.36 Billion ▲ +13.9%
2018 1.95x NT$4.70 Billion NT$2.42 Billion ▲ +9.4%
2017 1.78x NT$5.34 Billion NT$3.01 Billion ▼ -1.7%
2016 1.81x NT$5.57 Billion NT$3.08 Billion ▼ -25.8%
2015 2.44x NT$5.10 Billion NT$2.09 Billion ▼ -11.4%
2014 2.75x NT$3.31 Billion NT$1.20 Billion ▲ +54.1%
2013 1.79x NT$3.04 Billion NT$1.70 Billion ▼ -54.8%
2012 3.96x NT$3.21 Billion NT$810.57 Million ▲ +76.4%
2011 2.24x NT$2.65 Billion NT$1.18 Billion ▼ -17.5%
2010 2.72x NT$3.22 Billion NT$1.19 Billion ▲ +15.2%
2009 2.36x NT$3.69 Billion NT$1.56 Billion ▼ -48.8%
2008 4.61x NT$2.45 Billion NT$532.04 Million ▲ +102.7%
2007 2.27x NT$2.41 Billion NT$1.06 Billion ▼ -32.5%
2006 3.37x NT$1.80 Billion NT$534.17 Million ▲ +182.3%
2005 1.19x NT$1.33 Billion NT$1.11 Billion ▼ -9.0%
2004 1.31x NT$1.63 Billion NT$1.24 Billion ▼ -3.2%
2003 1.36x NT$1.65 Billion NT$1.21 Billion ▼ -43.2%
2002 2.39x NT$1.35 Billion NT$564.93 Million ▼ -44.7%
2001 4.32x NT$1.16 Billion NT$267.90 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.