BES Engineering Co (2515) — Cash Flow Quality Index

Latest as of September 2025: -0.99x

BES Engineering Co (2515) has a Cash Flow Quality Index of -0.99x as of September 2025. Operating cash flow of NT$-165.76 Million is below net income of NT$167.35 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2515 long-term investments to assets to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.99x
Operating CF / Net Income

Operating Cash Flow

NT$-165.76 Million
TWD

Net Income

NT$167.35 Million
TWD

Data as of

Sep 2025
Most recent filing

BES Engineering Co Cash Flow Quality Index (2002–2024)

Historical Cash Flow Quality Index for BES Engineering Co across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of BES Engineering Co to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for BES Engineering Co (2002–2024)

Year-by-year earnings quality comparison for BES Engineering Co. For live market cap and the full company financial profile, see 2515 company net worth.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 -3.24x NT$-2.91 Billion NT$898.37 Million ▲ +66.5%
2023 -9.69x NT$-6.05 Billion NT$624.72 Million ▼ -1166.3%
2022 -0.76x NT$-765.80 Million NT$1.00 Billion ▼ -1062.3%
2021 0.08x NT$197.01 Million NT$2.48 Billion ▼ -88.5%
2020 0.69x NT$547.23 Million NT$793.23 Million ▲ +204.9%
2019 0.23x NT$94.51 Million NT$417.68 Million ▲ +105.7%
2018 -3.95x NT$-887.75 Million NT$224.88 Million ▼ -193.4%
2017 -1.35x NT$-494.87 Million NT$367.85 Million ▼ -1758.6%
2016 0.08x NT$32.42 Million NT$399.67 Million ▼ -84.1%
2015 0.51x NT$277.44 Million NT$545.04 Million ▼ -91.0%
2014 5.65x NT$2.01 Billion NT$355.65 Million ▲ +84.1%
2013 3.07x NT$837.33 Million NT$272.71 Million ▲ +151.2%
2012 -6.00x NT$-2.43 Billion NT$404.54 Million ▼ -222.5%
2011 4.89x NT$892.57 Million NT$182.38 Million ▲ +858.0%
2010 -0.65x NT$-540.17 Million NT$836.61 Million ▼ -106.7%
2009 9.67x NT$2.10 Billion NT$216.74 Million ▼ -88.9%
2008 86.99x NT$3.58 Billion NT$41.15 Million ▲ +1960.4%
2007 4.22x NT$2.39 Billion NT$566.73 Million ▲ +773.4%
2006 0.48x NT$386.88 Million NT$800.35 Million ▼ -94.1%
2005 8.19x NT$3.02 Billion NT$368.29 Million ▼ -25.2%
2004 10.96x NT$1.36 Billion NT$124.07 Million ▲ +11.1%
2003 9.87x NT$916.77 Million NT$92.92 Million ▼ -12.2%
2002 11.23x NT$890.22 Million NT$79.25 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.