Kaulin Mfg (1531) — Cash Flow Quality Index
Latest as of September 2025:
2.61x
Kaulin Mfg (1531) has a Cash Flow Quality Index of 2.61x as of September 2025. Operating cash flow of NT$84.21 Million exceeds net income of NT$32.23 Million, indicating high earnings quality where cash backs reported profits. Explore Kaulin Mfg debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
2.61x
Operating CF / Net Income
Operating Cash Flow
NT$84.21 Million
TWD
Net Income
NT$32.23 Million
TWD
Data as of
Sep 2025
Most recent filing
Kaulin Mfg Cash Flow Quality Index (2001–2024)
Historical Cash Flow Quality Index for Kaulin Mfg across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Kaulin Mfg (1531) cash conversion ratio.
Annual Cash Flow Quality Index for Kaulin Mfg (2001–2024)
Year-by-year earnings quality comparison for Kaulin Mfg.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 5.83x | NT$499.84 Million | NT$85.68 Million | ▼ -72.6% |
| 2023 | 21.31x | NT$298.88 Million | NT$14.03 Million | ▲ +3321.0% |
| 2022 | 0.62x | NT$161.57 Million | NT$259.38 Million | ▲ +166.3% |
| 2021 | -0.94x | NT$-228.43 Million | NT$242.98 Million | ▼ -108.7% |
| 2019 | 10.76x | NT$461.92 Million | NT$42.95 Million | ▲ +741.2% |
| 2018 | -1.68x | NT$-441.42 Million | NT$263.14 Million | ▼ -237.7% |
| 2017 | 1.22x | NT$272.18 Million | NT$223.37 Million | ▼ -48.3% |
| 2016 | 2.36x | NT$312.44 Million | NT$132.45 Million | ▲ +48.1% |
| 2015 | 1.59x | NT$310.77 Million | NT$195.05 Million | ▼ -37.4% |
| 2014 | 2.55x | NT$540.92 Million | NT$212.36 Million | ▲ +187.8% |
| 2013 | 0.89x | NT$352.89 Million | NT$398.67 Million | ▼ -73.4% |
| 2012 | 3.33x | NT$1.19 Billion | NT$358.22 Million | ▲ +268529.1% |
| 2011 | 0.00x | NT$-716.00K | NT$577.14 Million | ▼ -100.1% |
| 2010 | 1.05x | NT$619.65 Million | NT$591.77 Million | ▼ -87.7% |
| 2009 | 8.51x | NT$954.43 Million | NT$112.18 Million | ▲ +352.4% |
| 2008 | 1.88x | NT$481.81 Million | NT$256.21 Million | ▲ +17.4% |
| 2007 | 1.60x | NT$795.47 Million | NT$496.70 Million | ▼ -38.3% |
| 2006 | 2.60x | NT$1.10 Billion | NT$423.12 Million | ▲ +640.5% |
| 2005 | 0.35x | NT$160.46 Million | NT$457.66 Million | ▼ -70.6% |
| 2004 | 1.19x | NT$450.28 Million | NT$378.03 Million | ▲ +40.1% |
| 2003 | 0.85x | NT$520.35 Million | NT$612.20 Million | ▼ -32.2% |
| 2002 | 1.25x | NT$454.63 Million | NT$362.80 Million | ▲ +0.8% |
| 2001 | 1.24x | NT$316.72 Million | NT$254.73 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.