Ability Enterprise Co Ltd (2374) — Cash Flow Quality Index

Latest as of December 2025: 0.86x

Ability Enterprise Co Ltd (2374) has a Cash Flow Quality Index of 0.86x as of December 2025. Operating cash flow of NT$258.45 Million is below net income of NT$299.39 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Ability Enterprise Co Ltd long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.86x
Operating CF / Net Income

Operating Cash Flow

NT$258.45 Million
TWD

Net Income

NT$299.39 Million
TWD

Data as of

Dec 2025
Most recent filing

Ability Enterprise Co Ltd Cash Flow Quality Index (2000–2025)

Historical Cash Flow Quality Index for Ability Enterprise Co Ltd across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2374 tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Ability Enterprise Co Ltd (2000–2025)

Year-by-year earnings quality comparison for Ability Enterprise Co Ltd. For live market cap and the full company financial profile, see 2374 market cap.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.02x NT$12.63 Million NT$787.84 Million ▼ -98.4%
2024 1.00x NT$652.88 Million NT$652.89 Million ▼ -66.5%
2023 2.99x NT$820.95 Million NT$274.62 Million ▲ +100.9%
2022 1.49x NT$306.27 Million NT$205.88 Million ▲ +319.3%
2021 -0.68x NT$-625.59 Million NT$922.01 Million ▼ -150.8%
2017 1.34x NT$305.04 Million NT$228.28 Million ▲ +43.7%
2016 0.93x NT$460.50 Million NT$495.13 Million ▼ -3.3%
2015 0.96x NT$989.46 Million NT$1.03 Billion ▼ -90.1%
2014 9.75x NT$2.09 Billion NT$214.62 Million ▲ +41.9%
2013 6.87x NT$3.53 Billion NT$513.12 Million ▲ +910.7%
2012 0.68x NT$1.00 Billion NT$1.47 Billion ▼ -58.6%
2011 1.64x NT$1.68 Billion NT$1.03 Billion ▲ +15.1%
2010 1.43x NT$3.37 Billion NT$2.36 Billion ▲ +62.6%
2009 0.88x NT$1.89 Billion NT$2.15 Billion ▼ -54.6%
2008 1.93x NT$2.62 Billion NT$1.36 Billion ▲ +33.4%
2007 1.45x NT$3.24 Billion NT$2.23 Billion ▼ -23.2%
2006 1.89x NT$1.97 Billion NT$1.05 Billion ▼ -41.8%
2005 3.24x NT$2.44 Billion NT$753.33 Million ▲ +146.8%
2004 -6.93x NT$-623.76 Million NT$90.06 Million ▼ -1511.3%
2002 0.49x NT$113.21 Million NT$230.68 Million ▼ -36.0%
2000 0.77x NT$180.14 Million NT$235.03 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.