Hung Sheng Construction Ltd (2534) — Cash Flow Quality Index
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 cash flow to debt ratio of Hung Sheng Construction Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see 2534 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.
| 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 | — |