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 long-term investment intensity of Rectron Ltd to see how much of total assets are deployed in long-term investments.

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. Check Rectron Ltd (2302) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Rectron Ltd (2009–2024)

Year-by-year earnings quality comparison for Rectron Ltd. For live market cap and the full company financial profile, see Rectron Ltd (2302) market capitalisation.

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.