Ability Enterprise Co Ltd (2374) — Cash Flow Quality Index
Ability Enterprise Co Ltd (2374) has a Cash Flow Quality Index of -0.35x as of June 2026. Operating cash flow of NT$-96.59 Million is below net income of NT$274.66 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Ability Enterprise Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see 2374 cash flow conversion.
Annual Cash Flow Quality Index for Ability Enterprise Co Ltd (2000–2025)
Year-by-year earnings quality comparison for Ability Enterprise Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.01x | NT$12.63 Million | NT$953.02 Million | ▼ -98.7% |
| 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 | — |