Froch Enterprise Co Ltd (2030) — Cash Flow Quality Index

Latest as of December 2025: -2.53x

Froch Enterprise Co Ltd (2030) has a Cash Flow Quality Index of -2.53x as of December 2025. Operating cash flow of NT$-156.42 Million is below net income of NT$61.78 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Froch Enterprise Co Ltd (2030) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.53x
Operating CF / Net Income

Operating Cash Flow

NT$-156.42 Million
TWD

Net Income

NT$61.78 Million
TWD

Data as of

Dec 2025
Most recent filing

Froch Enterprise Co Ltd Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Froch Enterprise Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Froch Enterprise Co Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Froch Enterprise Co Ltd (2002–2025)

Year-by-year earnings quality comparison for Froch Enterprise Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 12.09x NT$1.17 Billion NT$97.03 Million ▲ +760.5%
2024 1.40x NT$437.52 Million NT$311.49 Million ▼ -87.5%
2023 11.27x NT$574.11 Million NT$50.95 Million ▲ +337.9%
2022 2.57x NT$2.65 Billion NT$1.03 Billion ▲ +959.2%
2021 -0.30x NT$-496.52 Million NT$1.66 Billion ▲ +73.1%
2020 -1.11x NT$-209.78 Million NT$188.32 Million ▼ -158.8%
2019 1.89x NT$744.51 Million NT$393.27 Million ▲ +75.7%
2018 1.08x NT$854.92 Million NT$793.48 Million ▲ +66.2%
2017 0.65x NT$463.45 Million NT$714.75 Million ▼ -58.0%
2016 1.54x NT$605.72 Million NT$392.18 Million ▲ +478.5%
2014 0.27x NT$125.53 Million NT$470.19 Million ▼ -96.5%
2013 7.58x NT$556.15 Million NT$73.38 Million ▲ +330.2%
2010 -3.29x NT$-1.31 Billion NT$398.38 Million ▲ +51.0%
2009 -6.72x NT$-1.07 Billion NT$158.99 Million ▼ -975.4%
2007 0.77x NT$444.11 Million NT$578.39 Million ▲ +15.2%
2003 0.67x NT$89.24 Million NT$133.93 Million ▼ -76.4%
2002 2.82x NT$183.09 Million NT$64.96 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.