Chien Shing Stainless Steel Co Ltd (2025) — Cash Flow Quality Index

Latest as of March 2026: 0.29x

Chien Shing Stainless Steel Co Ltd (2025) has a Cash Flow Quality Index of 0.29x as of March 2026. Operating cash flow of NT$23.39 Million is below net income of NT$81.29 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2025 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.29x
Operating CF / Net Income

Operating Cash Flow

NT$23.39 Million
TWD

Net Income

NT$81.29 Million
TWD

Data as of

Mar 2026
Most recent filing

Chien Shing Stainless Steel Co Ltd Cash Flow Quality Index (2002–2023)

Historical Cash Flow Quality Index for Chien Shing Stainless Steel Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Chien Shing Stainless Steel Co Ltd.

Annual Cash Flow Quality Index for Chien Shing Stainless Steel Co Ltd (2002–2023)

Year-by-year earnings quality comparison for Chien Shing Stainless Steel Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2023 -3.00x NT$-684.84 Million NT$228.22 Million ▼ -1536.5%
2022 0.21x NT$169.21 Million NT$810.00 Million ▼ -87.1%
2021 1.62x NT$447.44 Million NT$276.46 Million ▼ -61.3%
2017 4.18x NT$649.20 Million NT$155.41 Million ▼ -3.6%
2016 4.34x NT$399.33 Million NT$92.11 Million ▲ +1.3%
2010 4.28x NT$421.08 Million NT$98.37 Million ▼ -86.4%
2009 31.46x NT$488.77 Million NT$15.54 Million ▲ +11956.5%
2006 0.26x NT$93.16 Million NT$357.08 Million ▼ -96.6%
2004 7.74x NT$1.68 Billion NT$217.46 Million ▼ -60.5%
2002 19.58x NT$190.65 Million NT$9.74 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.