Roundtop Machinery Industries Co Ltd (1540) — Cash Flow Quality Index
Roundtop Machinery Industries Co Ltd (1540) has a Cash Flow Quality Index of 0.73x as of September 2025. Operating cash flow of NT$32.43 Million is below net income of NT$44.23 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Roundtop Machinery Industries Co Ltd (1540) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Roundtop Machinery Industries Co Ltd Cash Flow Quality Index (2002–2024)
Historical Cash Flow Quality Index for Roundtop Machinery Industries Co Ltd across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 1540 operating cash flow.
Annual Cash Flow Quality Index for Roundtop Machinery Industries Co Ltd (2002–2024)
Year-by-year earnings quality comparison for Roundtop Machinery Industries Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.49x | NT$110.96 Million | NT$226.30 Million | ▼ -65.8% |
| 2023 | 1.43x | NT$207.30 Million | NT$144.51 Million | ▲ +119.2% |
| 2022 | 0.65x | NT$88.48 Million | NT$135.18 Million | ▼ -19.7% |
| 2019 | 0.81x | NT$118.08 Million | NT$144.89 Million | ▼ -23.9% |
| 2018 | 1.07x | NT$171.06 Million | NT$159.62 Million | ▲ +216.3% |
| 2017 | 0.34x | NT$18.75 Million | NT$55.36 Million | ▲ +159.7% |
| 2016 | -0.57x | NT$-33.26 Million | NT$58.58 Million | ▼ -114.1% |
| 2015 | 4.03x | NT$275.59 Million | NT$68.32 Million | ▲ +293.6% |
| 2014 | 1.02x | NT$237.88 Million | NT$232.12 Million | ▼ -60.6% |
| 2013 | 2.60x | NT$356.08 Million | NT$136.98 Million | ▲ +86.5% |
| 2012 | 1.39x | NT$131.38 Million | NT$94.24 Million | ▲ +47.6% |
| 2011 | 0.94x | NT$128.28 Million | NT$135.82 Million | ▼ -71.9% |
| 2010 | 3.36x | NT$334.95 Million | NT$99.76 Million | ▲ +51.3% |
| 2009 | 2.22x | NT$561.27 Million | NT$252.84 Million | ▲ +861.7% |
| 2008 | 0.23x | NT$62.57 Million | NT$271.06 Million | ▼ -51.6% |
| 2007 | 0.48x | NT$136.78 Million | NT$286.81 Million | ▼ -68.2% |
| 2006 | 1.50x | NT$341.87 Million | NT$228.15 Million | ▲ +149.5% |
| 2005 | 0.60x | NT$68.05 Million | NT$113.29 Million | ▲ +4303.1% |
| 2004 | 0.01x | NT$1.25 Million | NT$91.56 Million | ▼ -99.2% |
| 2003 | 1.70x | NT$109.61 Million | NT$64.33 Million | ▼ -1.0% |
| 2002 | 1.72x | NT$99.43 Million | NT$57.79 Million | — |