Cub Elecparts Inc (2231) — Cash Flow Quality Index

Latest as of March 2026: 0.43x

Cub Elecparts Inc (2231) has a Cash Flow Quality Index of 0.43x as of March 2026. Operating cash flow of NT$22.94 Million is below net income of NT$53.69 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Cub Elecparts Inc debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.43x
Operating CF / Net Income

Operating Cash Flow

NT$22.94 Million
TWD

Net Income

NT$53.69 Million
TWD

Data as of

Mar 2026
Most recent filing

Cub Elecparts Inc Cash Flow Quality Index (2006–2024)

Historical Cash Flow Quality Index for Cub Elecparts Inc across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Cub Elecparts Inc.

Annual Cash Flow Quality Index for Cub Elecparts Inc (2006–2024)

Year-by-year earnings quality comparison for Cub Elecparts Inc.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.04x NT$29.25 Million NT$689.77 Million ▲ +103.1%
2023 -1.35x NT$-601.29 Million NT$443.79 Million ▼ -173.9%
2022 1.83x NT$1.16 Billion NT$629.72 Million ▲ +45.5%
2021 1.26x NT$734.23 Million NT$582.51 Million ▲ +44.9%
2020 0.87x NT$254.53 Million NT$292.50 Million ▲ +52.8%
2019 0.57x NT$643.00 Million NT$1.13 Billion ▼ -11.5%
2018 0.64x NT$825.03 Million NT$1.28 Billion ▲ +1.3%
2017 0.64x NT$732.92 Million NT$1.15 Billion ▼ -30.3%
2016 0.91x NT$1.22 Billion NT$1.34 Billion ▲ +26.1%
2015 0.72x NT$942.48 Million NT$1.30 Billion ▲ +0.2%
2014 0.72x NT$635.36 Million NT$880.52 Million ▼ -8.7%
2013 0.79x NT$340.45 Million NT$430.80 Million ▼ -24.8%
2012 1.05x NT$309.25 Million NT$294.33 Million ▲ +38.6%
2011 0.76x NT$100.45 Million NT$132.52 Million ▼ -25.8%
2010 1.02x NT$306.72 Million NT$300.09 Million ▼ -5.7%
2009 1.08x NT$231.58 Million NT$213.59 Million ▲ +27.8%
2008 0.85x NT$112.61 Million NT$132.74 Million ▼ -26.0%
2007 1.15x NT$159.16 Million NT$138.78 Million ▲ +9.5%
2006 1.05x NT$155.76 Million NT$148.79 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.