Wanhwa Enterprise Co (2701) — Cash Flow Quality Index

Latest as of September 2025: 0.45x

Wanhwa Enterprise Co (2701) has a Cash Flow Quality Index of 0.45x as of September 2025. Operating cash flow of NT$53.30 Million is below net income of NT$117.50 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Wanhwa Enterprise Co cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.45x
Operating CF / Net Income

Operating Cash Flow

NT$53.30 Million
TWD

Net Income

NT$117.50 Million
TWD

Data as of

Sep 2025
Most recent filing

Wanhwa Enterprise Co Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for Wanhwa Enterprise Co across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Wanhwa Enterprise Co.

Annual Cash Flow Quality Index for Wanhwa Enterprise Co (2009–2024)

Year-by-year earnings quality comparison for Wanhwa Enterprise Co.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.47x NT$129.93 Million NT$276.58 Million ▼ -30.9%
2023 0.68x NT$161.34 Million NT$237.34 Million ▲ +75.7%
2022 0.39x NT$96.45 Million NT$249.38 Million ▼ -62.1%
2021 1.02x NT$99.28 Million NT$97.37 Million ▲ +90.5%
2020 0.54x NT$112.17 Million NT$209.61 Million ▲ +96.4%
2019 0.27x NT$133.29 Million NT$489.10 Million ▼ -10.6%
2018 0.30x NT$152.92 Million NT$501.68 Million ▼ -4.4%
2017 0.32x NT$151.37 Million NT$474.58 Million ▼ -2.8%
2016 0.33x NT$140.65 Million NT$428.44 Million ▼ -13.7%
2015 0.38x NT$147.69 Million NT$388.19 Million ▼ -14.8%
2014 0.45x NT$147.89 Million NT$331.30 Million ▼ -8.5%
2013 0.49x NT$118.62 Million NT$243.19 Million ▼ -38.2%
2012 0.79x NT$165.50 Million NT$209.70 Million ▼ -17.9%
2011 0.96x NT$166.67 Million NT$173.47 Million ▲ +25.6%
2010 0.76x NT$159.78 Million NT$208.95 Million ▲ +18.7%
2009 0.64x NT$130.39 Million NT$202.43 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.