Lien Chang Electronic Enterprise Co Ltd (2431) — Cash Flow Quality Index
Lien Chang Electronic Enterprise Co Ltd (2431) has a Cash Flow Quality Index of -0.29x as of December 2022. Operating cash flow of NT$-17.54 Million is below net income of NT$61.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Lien Chang Electronic Enterprise Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Lien Chang Electronic Enterprise Co Ltd Cash Flow Quality Index (2002–2022)
Historical Cash Flow Quality Index for Lien Chang Electronic Enterprise Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Lien Chang Electronic Enterprise Co Ltd.
Annual Cash Flow Quality Index for Lien Chang Electronic Enterprise Co Ltd (2002–2022)
Year-by-year earnings quality comparison for Lien Chang Electronic Enterprise Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | 0.36x | NT$26.15 Million | NT$72.60 Million | ▲ +168.3% |
| 2021 | -0.53x | NT$-83.06 Million | NT$157.59 Million | ▼ -109.8% |
| 2020 | 5.39x | NT$250.79 Million | NT$46.52 Million | ▲ +423.5% |
| 2019 | -1.67x | NT$-49.65 Million | NT$29.79 Million | ▼ -172.3% |
| 2016 | 2.30x | NT$242.71 Million | NT$105.30 Million | ▼ -85.0% |
| 2015 | 15.40x | NT$618.23 Million | NT$40.15 Million | ▲ +1550.5% |
| 2014 | -1.06x | NT$-155.67 Million | NT$146.66 Million | ▼ -137.7% |
| 2013 | 2.81x | NT$191.06 Million | NT$67.88 Million | ▲ +152.2% |
| 2010 | 1.12x | NT$94.80 Million | NT$84.94 Million | ▲ +662.2% |
| 2009 | 0.15x | NT$27.95 Million | NT$190.87 Million | ▼ -93.7% |
| 2003 | 2.34x | NT$271.14 Million | NT$115.81 Million | ▼ -33.2% |
| 2002 | 3.50x | NT$393.83 Million | NT$112.41 Million | — |