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 (2534) long-term investment share to see how much of total assets are deployed in long-term investments.

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 tangible net worth ratio of Hung Sheng Construction Ltd to evaluate the tangible quality of the company's equity base.

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 market value of Hung Sheng Construction Ltd.

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.