First Copper Technology Co Ltd Cash Flow Quality Index

Latest as of June 2026: -1.01x

First Copper Technology Co Ltd cash flow quality index. First Copper Technology Co Ltd (2009) has a Cash Flow Quality Index of -1.01x as of June 2026. Operating cash flow of NT$-98.54 Million is below net income of NT$97.97 Million, suggesting accrual-heavy earnings not yet converted to cash. See First Copper Technology Co Ltd financial flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-1.01x
Operating CF / Net Income

Operating Cash Flow

NT$-98.54 Million
TWD

Net Income

NT$97.97 Million
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of First Copper Technology Co Ltd (2002–2025)

Cash flow quality index of First Copper Technology Co Ltd from 2002 to 2025. Historical Cash Flow Quality Index for First Copper Technology Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 2009 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

First Copper Technology Co Ltd Cash Flow Quality Index by Year (2002–2025)

First Copper Technology Co Ltd cash flow quality index by year from 2002 to 2025. Year-by-year earnings quality comparison for First Copper Technology Co Ltd. For the full cash flow conversion analysis, see 2009 cash flow metrics.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.62x NT$197.33 Million NT$121.50 Million ▲ +42.2%
2024 1.14x NT$296.25 Million NT$259.36 Million ▲ +2967.7%
2022 -0.04x NT$-6.95 Million NT$174.41 Million ▼ -132.2%
2021 0.12x NT$57.76 Million NT$466.50 Million ▼ -31.4%
2020 0.18x NT$14.63 Million NT$81.04 Million ▼ -97.6%
2018 7.38x NT$555.35 Million NT$75.28 Million ▲ +2030.1%
2017 -0.38x NT$-116.16 Million NT$303.89 Million ▲ +41.6%
2014 -0.65x NT$-96.27 Million NT$147.10 Million ▼ -106.3%
2013 10.38x NT$296.14 Million NT$28.53 Million ▼ -83.2%
2012 61.70x NT$1.16 Billion NT$18.87 Million ▲ +18230.0%
2010 0.34x NT$146.32 Million NT$434.69 Million ▼ -59.6%
2009 0.83x NT$531.99 Million NT$638.20 Million ▼ -46.6%
2007 1.56x NT$692.15 Million NT$443.33 Million ▲ +28.2%
2005 1.22x NT$330.47 Million NT$271.40 Million ▼ -23.0%
2003 1.58x NT$326.60 Million NT$206.55 Million ▼ -35.0%
2002 2.43x NT$289.50 Million NT$119.02 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.