First Hotel Co Ltd (2706) — Cash Flow Quality Index

Latest as of September 2025: 0.32x

First Hotel Co Ltd (2706) has a Cash Flow Quality Index of 0.32x as of September 2025. Operating cash flow of NT$44.37 Million is below net income of NT$138.22 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore First Hotel Co Ltd (2706) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.32x
Operating CF / Net Income

Operating Cash Flow

NT$44.37 Million
TWD

Net Income

NT$138.22 Million
TWD

Data as of

Sep 2025
Most recent filing

First Hotel Co Ltd Cash Flow Quality Index (2002–2024)

Historical Cash Flow Quality Index for First Hotel Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check First Hotel Co Ltd (2706) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for First Hotel Co Ltd (2002–2024)

Year-by-year earnings quality comparison for First Hotel Co Ltd. For live market cap and the full company financial profile, see First Hotel Co Ltd market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.44x NT$151.11 Million NT$343.38 Million ▼ -12.5%
2023 0.50x NT$188.40 Million NT$374.61 Million ▲ +24.9%
2022 0.40x NT$147.09 Million NT$365.27 Million ▼ -72.1%
2021 1.45x NT$133.94 Million NT$92.64 Million ▲ +119.4%
2020 0.66x NT$132.54 Million NT$201.12 Million ▲ +182.5%
2019 0.23x NT$153.89 Million NT$659.65 Million ▼ -7.9%
2018 0.25x NT$173.63 Million NT$685.35 Million ▼ -1.6%
2017 0.26x NT$169.97 Million NT$659.87 Million ▼ -1.4%
2016 0.26x NT$156.82 Million NT$600.44 Million ▼ -23.8%
2015 0.34x NT$187.26 Million NT$546.49 Million ▼ -13.7%
2014 0.40x NT$186.95 Million NT$471.01 Million ▼ -20.2%
2013 0.50x NT$179.78 Million NT$361.63 Million ▼ -22.8%
2012 0.64x NT$179.71 Million NT$279.17 Million ▼ -31.1%
2011 0.93x NT$212.73 Million NT$227.76 Million ▲ +49.1%
2010 0.63x NT$184.41 Million NT$294.40 Million ▲ +15.2%
2009 0.54x NT$175.12 Million NT$322.18 Million ▲ +3.3%
2008 0.53x NT$169.97 Million NT$322.93 Million ▼ -14.5%
2007 0.62x NT$188.19 Million NT$305.78 Million ▲ +79.2%
2006 0.34x NT$196.21 Million NT$571.28 Million ▼ -46.5%
2005 0.64x NT$187.42 Million NT$292.21 Million ▼ -14.3%
2004 0.75x NT$143.74 Million NT$192.09 Million ▼ -42.6%
2003 1.30x NT$167.59 Million NT$128.49 Million ▲ +32.4%
2002 0.99x NT$162.32 Million NT$164.74 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.