HORNG SHIUE HOLDING Co Ltd (2243) — Cash Flow Quality Index

Latest as of June 2025: -1.42x

HORNG SHIUE HOLDING Co Ltd (2243) has a Cash Flow Quality Index of -1.42x as of June 2025. Operating cash flow of NT$-103.44 Million is below net income of NT$73.10 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore HORNG SHIUE HOLDING Co Ltd total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

-1.42x
Operating CF / Net Income

Operating Cash Flow

NT$-103.44 Million
TWD

Net Income

NT$73.10 Million
TWD

Data as of

Jun 2025
Most recent filing

HORNG SHIUE HOLDING Co Ltd Cash Flow Quality Index (2014–2024)

Historical Cash Flow Quality Index for HORNG SHIUE HOLDING Co Ltd across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check how tangible is HORNG SHIUE HOLDING Co Ltd's equity to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for HORNG SHIUE HOLDING Co Ltd (2014–2024)

Year-by-year earnings quality comparison for HORNG SHIUE HOLDING Co Ltd. For live market cap and the full company financial profile, see HORNG SHIUE HOLDING Co Ltd market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 11.00x NT$329.77 Million NT$29.98 Million ▲ +454.1%
2017 -3.11x NT$-213.22 Million NT$68.62 Million ▼ -115027.9%
2016 0.00x NT$367.00K NT$135.75 Million ▼ -99.7%
2015 0.88x NT$118.92 Million NT$135.13 Million ▼ -66.5%
2014 2.63x NT$131.21 Million NT$49.94 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.