HORNG SHIUE HOLDING Co Ltd (2243) — Cash Flow Quality Index
HORNG SHIUE HOLDING Co Ltd (2243) has a Cash Flow Quality Index of 0.18x as of March 2026. Operating cash flow of NT$8.32 Million is below net income of NT$46.03 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2243 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
HORNG SHIUE HOLDING Co Ltd Cash Flow Quality Index (2014–2025)
Historical Cash Flow Quality Index for HORNG SHIUE HOLDING Co Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of HORNG SHIUE HOLDING Co Ltd.
Annual Cash Flow Quality Index for HORNG SHIUE HOLDING Co Ltd (2014–2025)
Year-by-year earnings quality comparison for HORNG SHIUE HOLDING Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.33x | NT$112.86 Million | NT$84.59 Million | ▼ -87.9% |
| 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 | — |