Rectron Ltd (2302) — Cash Flow Quality Index
Latest as of September 2025:
0.25x
Rectron Ltd (2302) has a Cash Flow Quality Index of 0.25x as of September 2025. Operating cash flow of NT$17.00 Million is below net income of NT$68.99 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Rectron Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.25x
Operating CF / Net Income
Operating Cash Flow
NT$17.00 Million
TWD
Net Income
NT$68.99 Million
TWD
Data as of
Sep 2025
Most recent filing
Rectron Ltd Cash Flow Quality Index (2009–2024)
Historical Cash Flow Quality Index for Rectron Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Rectron Ltd.
Annual Cash Flow Quality Index for Rectron Ltd (2009–2024)
Year-by-year earnings quality comparison for Rectron Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.27x | NT$197.22 Million | NT$155.60 Million | ▼ -23.3% |
| 2023 | 1.65x | NT$143.57 Million | NT$86.87 Million | ▲ +2.8% |
| 2022 | 1.61x | NT$328.96 Million | NT$204.65 Million | ▲ +227.9% |
| 2021 | 0.49x | NT$44.43 Million | NT$90.63 Million | ▼ -68.6% |
| 2020 | 1.56x | NT$173.05 Million | NT$110.85 Million | ▼ -99.0% |
| 2019 | 163.27x | NT$76.09 Million | NT$466.00K | ▲ +19410.2% |
| 2018 | 0.84x | NT$23.16 Million | NT$27.68 Million | ▼ -88.4% |
| 2016 | 7.24x | NT$137.64 Million | NT$19.01 Million | ▼ -78.7% |
| 2015 | 33.97x | NT$288.90 Million | NT$8.51 Million | ▲ +8815.7% |
| 2014 | -0.39x | NT$-48.35 Million | NT$124.06 Million | ▼ -83723.2% |
| 2013 | 0.00x | NT$-13.00K | NT$27.96 Million | ▼ -100.0% |
| 2010 | 2.35x | NT$93.03 Million | NT$39.55 Million | ▼ -90.2% |
| 2009 | 23.89x | NT$118.06 Million | NT$4.94 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.