Cathay Consolidated Inc (1342) — Cash Flow Quality Index

Latest as of March 2026: 0.41x

Cathay Consolidated Inc (1342) has a Cash Flow Quality Index of 0.41x as of March 2026. Operating cash flow of NT$66.46 Million is below net income of NT$162.19 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Cathay Consolidated Inc (1342) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.41x
Operating CF / Net Income

Operating Cash Flow

NT$66.46 Million
TWD

Net Income

NT$162.19 Million
TWD

Data as of

Mar 2026
Most recent filing

Cathay Consolidated Inc Cash Flow Quality Index (2016–2025)

Historical Cash Flow Quality Index for Cathay Consolidated Inc across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Cathay Consolidated Inc.

Annual Cash Flow Quality Index for Cathay Consolidated Inc (2016–2025)

Year-by-year earnings quality comparison for Cathay Consolidated Inc.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.78x NT$427.11 Million NT$545.38 Million ▲ +19.4%
2024 0.66x NT$392.57 Million NT$598.73 Million ▼ -29.2%
2023 0.93x NT$490.90 Million NT$529.79 Million ▼ -6.2%
2022 0.99x NT$607.14 Million NT$614.73 Million ▲ +956.2%
2021 0.09x NT$30.63 Million NT$327.50 Million ▼ -92.9%
2020 1.32x NT$326.97 Million NT$248.35 Million ▼ -17.4%
2019 1.59x NT$359.02 Million NT$225.22 Million ▲ +108.3%
2018 0.77x NT$148.09 Million NT$193.54 Million ▲ +174.3%
2017 0.28x NT$40.98 Million NT$146.88 Million ▲ +216.6%
2016 -0.24x NT$-33.85 Million NT$141.46 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.