Gordon Auto Body Parts Co Ltd (1524) — Cash Flow Quality Index

Latest as of December 2025: 2.38x

Gordon Auto Body Parts Co Ltd (1524) has a Cash Flow Quality Index of 2.38x as of December 2025. Operating cash flow of NT$264.77 Million exceeds net income of NT$111.48 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Gordon Auto Body Parts Co Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.38x
Operating CF / Net Income

Operating Cash Flow

NT$264.77 Million
TWD

Net Income

NT$111.48 Million
TWD

Data as of

Dec 2025
Most recent filing

Gordon Auto Body Parts Co Ltd Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Gordon Auto Body Parts Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 1524 cash generation efficiency.

Annual Cash Flow Quality Index for Gordon Auto Body Parts Co Ltd (2002–2025)

Year-by-year earnings quality comparison for Gordon Auto Body Parts Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.16x NT$698.74 Million NT$323.08 Million ▲ +148.0%
2024 0.87x NT$648.59 Million NT$743.86 Million ▼ -65.4%
2023 2.52x NT$885.12 Million NT$351.56 Million ▲ +54.3%
2022 1.63x NT$682.06 Million NT$417.93 Million ▲ +7.8%
2021 1.51x NT$115.92 Million NT$76.60 Million ▼ -85.0%
2020 10.08x NT$377.39 Million NT$37.43 Million ▲ +406.9%
2019 1.99x NT$375.16 Million NT$188.61 Million ▲ +6.3%
2018 1.87x NT$464.19 Million NT$248.16 Million ▼ -28.7%
2017 2.62x NT$546.19 Million NT$208.19 Million ▼ -6.6%
2016 2.81x NT$746.02 Million NT$265.48 Million ▼ -94.5%
2014 50.91x NT$440.89 Million NT$8.66 Million ▲ +1.1%
2011 50.36x NT$307.46 Million NT$6.11 Million ▲ +461.0%
2008 8.98x NT$554.51 Million NT$61.77 Million ▲ +133.9%
2007 3.84x NT$286.86 Million NT$74.74 Million ▼ -38.6%
2006 6.26x NT$709.42 Million NT$113.41 Million ▲ +331.5%
2004 1.45x NT$314.32 Million NT$216.82 Million ▼ -58.4%
2003 3.48x NT$321.12 Million NT$92.25 Million ▼ -15.3%
2002 4.11x NT$234.73 Million NT$57.15 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.