Lien Chang Electronic Enterprise Co Ltd (2431) — Cash Flow Quality Index

Latest as of December 2022: -0.29x

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 (2431) long-term investment share to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.29x
Operating CF / Net Income

Operating Cash Flow

NT$-17.54 Million
TWD

Net Income

NT$61.40 Million
TWD

Data as of

Dec 2022
Most recent filing

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. Check how tangible is Lien Chang Electronic Enterprise Co Ltd's equity to evaluate the tangible quality of the company's equity base.

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. For live market cap and the full company financial profile, see 2431 market cap.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.