Leofoo Development Co Ltd Cash Flow Quality Index
Leofoo Development Co Ltd cash flow quality index. Leofoo Development Co Ltd (2705) has a Cash Flow Quality Index of 0.93x as of December 2025. Operating cash flow of NT$235.45 Million is below net income of NT$252.41 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2705 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Leofoo Development Co Ltd (2010–2025)
Cash flow quality index of Leofoo Development Co Ltd from 2010 to 2025. Historical Cash Flow Quality Index for Leofoo Development Co Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. See 2705 equity financing ratio to measure how much of total assets are equity-financed.
Leofoo Development Co Ltd Cash Flow Quality Index by Year (2010–2025)
Leofoo Development Co Ltd cash flow quality index by year from 2010 to 2025. Year-by-year earnings quality comparison for Leofoo Development Co Ltd. For the full cash flow conversion analysis, see Leofoo Development Co Ltd (2705) cash conversion ratio.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.28x | NT$546.89 Million | NT$166.59 Million | ▼ -42.7% |
| 2024 | 5.73x | NT$508.96 Million | NT$88.82 Million | ▲ +35.2% |
| 2015 | 4.24x | NT$508.96 Million | NT$120.06 Million | ▼ -14.1% |
| 2014 | 4.94x | NT$315.54 Million | NT$63.90 Million | ▲ +701.7% |
| 2011 | 0.62x | NT$349.37 Million | NT$567.21 Million | ▼ -65.4% |
| 2010 | 1.78x | NT$214.61 Million | NT$120.54 Million | — |