Tecom Co Ltd (2321) — Cash Flow Quality Index
Latest as of September 2025:
21.38x
Tecom Co Ltd (2321) has a Cash Flow Quality Index of 21.38x as of September 2025. Operating cash flow of NT$29.69 Million exceeds net income of NT$1.39 Million, indicating high earnings quality where cash backs reported profits. Explore Tecom Co Ltd (2321) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
21.38x
Operating CF / Net Income
Operating Cash Flow
NT$29.69 Million
TWD
Net Income
NT$1.39 Million
TWD
Data as of
Sep 2025
Most recent filing
Tecom Co Ltd Cash Flow Quality Index (2002–2022)
Historical Cash Flow Quality Index for Tecom Co Ltd across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Tecom Co Ltd.
Annual Cash Flow Quality Index for Tecom Co Ltd (2002–2022)
Year-by-year earnings quality comparison for Tecom Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | 2.00x | NT$82.10 Million | NT$41.08 Million | ▲ +568.4% |
| 2021 | -0.43x | NT$-9.90 Million | NT$23.20 Million | ▲ +52.4% |
| 2016 | -0.90x | NT$-62.66 Million | NT$69.86 Million | ▼ -113.5% |
| 2013 | 6.67x | NT$272.08 Million | NT$40.81 Million | ▲ +68.3% |
| 2006 | 3.96x | NT$1.51 Billion | NT$380.05 Million | ▲ +1172.5% |
| 2003 | 0.31x | NT$35.09 Million | NT$112.72 Million | ▼ -91.3% |
| 2002 | 3.59x | NT$218.69 Million | NT$60.85 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.