Compeq Manufacturing Co Ltd (2313) — Cash Flow Quality Index

Latest as of September 2025: 0.70x

Compeq Manufacturing Co Ltd (2313) has a Cash Flow Quality Index of 0.70x as of September 2025. Operating cash flow of NT$1.91 Billion is below net income of NT$2.75 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Compeq Manufacturing Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.70x
Operating CF / Net Income

Operating Cash Flow

NT$1.91 Billion
TWD

Net Income

NT$2.75 Billion
TWD

Data as of

Sep 2025
Most recent filing

Compeq Manufacturing Co Ltd Cash Flow Quality Index (2000–2024)

Historical Cash Flow Quality Index for Compeq Manufacturing Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Compeq Manufacturing Co Ltd.

Annual Cash Flow Quality Index for Compeq Manufacturing Co Ltd (2000–2024)

Year-by-year earnings quality comparison for Compeq Manufacturing Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.37x NT$9.71 Billion NT$7.07 Billion ▼ -45.2%
2023 2.51x NT$10.45 Billion NT$4.17 Billion ▲ +85.8%
2022 1.35x NT$13.67 Billion NT$10.14 Billion ▲ +1.2%
2021 1.33x NT$8.98 Billion NT$6.73 Billion ▼ -3.2%
2020 1.38x NT$8.61 Billion NT$6.25 Billion ▼ -0.5%
2019 1.38x NT$7.71 Billion NT$5.57 Billion ▲ +5.9%
2018 1.31x NT$5.13 Billion NT$3.92 Billion ▼ -1.0%
2017 1.32x NT$6.49 Billion NT$4.91 Billion ▼ -41.6%
2016 2.26x NT$5.38 Billion NT$2.38 Billion ▲ +21.4%
2015 1.86x NT$7.22 Billion NT$3.88 Billion ▲ +16.8%
2014 1.60x NT$4.28 Billion NT$2.68 Billion ▼ -12.7%
2013 1.83x NT$4.81 Billion NT$2.63 Billion ▲ +83.4%
2012 1.00x NT$864.36 Million NT$867.75 Million ▼ -67.6%
2011 3.07x NT$2.98 Billion NT$971.69 Million ▼ -70.2%
2008 10.32x NT$1.52 Billion NT$147.35 Million ▲ +1323.2%
2007 0.72x NT$503.92 Million NT$695.22 Million ▼ -76.4%
2006 3.07x NT$4.03 Billion NT$1.32 Billion ▼ -74.1%
2005 11.85x NT$3.63 Billion NT$306.69 Million ▲ +104.0%
2001 5.81x NT$5.97 Billion NT$1.03 Billion ▲ +512.6%
2000 0.95x NT$3.04 Billion NT$3.21 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.