Jean Co Ltd (2442) — Cash Flow Quality Index
Latest as of June 2026:
-88.97x
Jean Co Ltd (2442) has a Cash Flow Quality Index of -88.97x as of June 2026. Operating cash flow of NT$-977.99 Million is below net income of NT$10.99 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Jean Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-88.97x
Operating CF / Net Income
Operating Cash Flow
NT$-977.99 Million
TWD
Net Income
NT$10.99 Million
TWD
Data as of
Jun 2026
Most recent filing
Jean Co Ltd Cash Flow Quality Index (2005–2025)
Historical Cash Flow Quality Index for Jean Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Jean Co Ltd cash conversion from operations.
Annual Cash Flow Quality Index for Jean Co Ltd (2005–2025)
Year-by-year earnings quality comparison for Jean Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.25x | NT$-354.54 Million | NT$1.42 Billion | ▲ +98.0% |
| 2024 | -12.78x | NT$-5.35 Billion | NT$419.05 Million | ▼ -909.9% |
| 2023 | 1.58x | NT$671.57 Million | NT$425.65 Million | ▲ +133.2% |
| 2022 | -4.75x | NT$-825.70 Million | NT$173.83 Million | ▼ -7702.3% |
| 2021 | 0.06x | NT$30.64 Million | NT$490.32 Million | ▲ +101.7% |
| 2020 | -3.73x | NT$-436.68 Million | NT$117.10 Million | ▲ +63.7% |
| 2019 | -10.28x | NT$-4.16 Billion | NT$404.78 Million | ▼ -444.2% |
| 2018 | 2.99x | NT$2.52 Billion | NT$844.51 Million | ▲ +153.7% |
| 2016 | -5.57x | NT$-219.12 Million | NT$39.37 Million | ▼ -286.6% |
| 2015 | 2.98x | NT$143.34 Million | NT$48.05 Million | ▲ +689.0% |
| 2014 | 0.38x | NT$49.92 Million | NT$132.06 Million | ▲ +102.6% |
| 2013 | -14.39x | NT$-1.85 Billion | NT$128.84 Million | ▼ -294.6% |
| 2012 | -3.65x | NT$-453.86 Million | NT$124.46 Million | ▼ -779.9% |
| 2010 | -0.41x | NT$-164.79 Million | NT$397.62 Million | ▼ -110.1% |
| 2009 | 4.10x | NT$1.37 Billion | NT$334.63 Million | ▲ +239.8% |
| 2007 | -2.93x | NT$-350.97 Million | NT$119.61 Million | ▲ +33.7% |
| 2006 | -4.43x | NT$-655.60 Million | NT$148.09 Million | ▼ -888.4% |
| 2005 | -0.45x | NT$-24.32 Million | NT$54.30 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.