Hung Sheng Construction Ltd (2534) — Cash Flow Quality Index

Latest as of September 2025: -13.37x

Hung Sheng Construction Ltd (2534) has a Cash Flow Quality Index of -13.37x as of September 2025. Operating cash flow of NT$-197.51 Million is below net income of NT$14.77 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Hung Sheng Construction Ltd cash flow conversion to assess how effectively this company generates cash.

Cash Flow Quality Index

-13.37x
Operating CF / Net Income

Operating Cash Flow

NT$-197.51 Million
TWD

Net Income

NT$14.77 Million
TWD

Data as of

Sep 2025
Most recent filing

Hung Sheng Construction Ltd Cash Flow Quality Index (2005–2024)

Historical Cash Flow Quality Index for Hung Sheng Construction Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2534 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Hung Sheng Construction Ltd (2005–2024)

Year-by-year earnings quality comparison for Hung Sheng Construction Ltd. For live market cap and the full company financial profile, see Hung Sheng Construction Ltd market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.34x NT$399.96 Million NT$297.86 Million ▲ +586.4%
2023 -0.28x NT$-143.79 Million NT$520.87 Million ▼ -112.1%
2022 2.28x NT$4.47 Billion NT$1.97 Billion ▲ +105.0%
2021 1.11x NT$978.82 Million NT$881.27 Million ▲ +116.8%
2020 -6.63x NT$-4.36 Billion NT$657.22 Million ▼ -341.6%
2019 2.74x NT$4.25 Billion NT$1.55 Billion ▲ +250.3%
2018 0.78x NT$2.42 Billion NT$3.09 Billion ▲ +33.9%
2017 0.58x NT$1.60 Billion NT$2.73 Billion ▲ +134.1%
2016 -1.71x NT$-1.69 Billion NT$984.72 Million ▲ +26.3%
2015 -2.33x NT$-1.01 Billion NT$432.99 Million ▲ +55.3%
2012 -5.21x NT$-1.54 Billion NT$295.33 Million ▼ -372.7%
2011 -1.10x NT$-982.86 Million NT$891.80 Million ▲ +34.0%
2010 -1.67x NT$-1.82 Billion NT$1.09 Billion ▼ -260.4%
2009 1.04x NT$1.20 Billion NT$1.15 Billion ▲ +164.6%
2008 -1.61x NT$-948.25 Million NT$588.29 Million ▼ -1639.8%
2007 0.10x NT$290.08 Million NT$2.77 Billion ▼ -93.5%
2006 1.61x NT$3.34 Billion NT$2.07 Billion ▼ -27.5%
2005 2.22x NT$1.20 Billion NT$540.05 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.