Federal Corp (2102) — Cash Flow Quality Index
Latest as of September 2025:
-0.85x
Federal Corp (2102) has a Cash Flow Quality Index of -0.85x as of September 2025. Operating cash flow of NT$-51.26 Million is below net income of NT$60.18 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Federal Corp cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.85x
Operating CF / Net Income
Operating Cash Flow
NT$-51.26 Million
TWD
Net Income
NT$60.18 Million
TWD
Data as of
Sep 2025
Most recent filing
Federal Corp Cash Flow Quality Index (2001–2020)
Historical Cash Flow Quality Index for Federal Corp across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Federal Corp.
Annual Cash Flow Quality Index for Federal Corp (2001–2020)
Year-by-year earnings quality comparison for Federal Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2020 | 4.16x | NT$593.98 Million | NT$142.88 Million | ▼ -79.0% |
| 2016 | 19.81x | NT$914.81 Million | NT$46.17 Million | ▲ +869.1% |
| 2015 | 2.04x | NT$1.44 Billion | NT$702.82 Million | ▲ +5.7% |
| 2014 | 1.93x | NT$1.10 Billion | NT$566.31 Million | ▲ +48.7% |
| 2013 | 1.30x | NT$1.06 Billion | NT$813.98 Million | ▼ -65.9% |
| 2012 | 3.82x | NT$1.60 Billion | NT$419.36 Million | ▲ +16221.6% |
| 2011 | -0.02x | NT$-11.49 Million | NT$485.18 Million | ▼ -101.7% |
| 2010 | 1.40x | NT$477.26 Million | NT$341.46 Million | ▼ -39.0% |
| 2009 | 2.29x | NT$1.40 Billion | NT$612.36 Million | ▲ +5.1% |
| 2007 | 2.18x | NT$1.43 Billion | NT$655.84 Million | ▲ +68.7% |
| 2006 | 1.29x | NT$747.00 Million | NT$577.86 Million | ▲ +28.2% |
| 2005 | 1.01x | NT$591.03 Million | NT$586.20 Million | ▼ -21.3% |
| 2004 | 1.28x | NT$801.24 Million | NT$625.56 Million | ▲ +67.7% |
| 2003 | 0.76x | NT$1.11 Billion | NT$1.45 Billion | ▼ -38.0% |
| 2002 | 1.23x | NT$678.00 Million | NT$550.77 Million | ▼ -10.8% |
| 2001 | 1.38x | NT$461.57 Million | NT$334.35 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.