Lion Travel Service Co Ltd (2731) — Cash Flow Quality Index

Latest as of March 2026: 2.07x

Lion Travel Service Co Ltd (2731) has a Cash Flow Quality Index of 2.07x as of March 2026. Operating cash flow of NT$805.80 Million exceeds net income of NT$388.51 Million, indicating high earnings quality where cash backs reported profits. Explore Lion Travel Service Co Ltd cash conversion from operations to assess how effectively this company generates cash.

Cash Flow Quality Index

2.07x
Operating CF / Net Income

Operating Cash Flow

NT$805.80 Million
TWD

Net Income

NT$388.51 Million
TWD

Data as of

Mar 2026
Most recent filing

Lion Travel Service Co Ltd Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Lion Travel Service Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2731 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Lion Travel Service Co Ltd (2011–2025)

Year-by-year earnings quality comparison for Lion Travel Service Co Ltd. For live market cap and the full company financial profile, see market cap of Lion Travel Service Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.51x NT$2.47 Billion NT$1.63 Billion ▼ -33.2%
2024 2.27x NT$2.71 Billion NT$1.20 Billion ▲ +146.4%
2023 0.92x NT$1.28 Billion NT$1.39 Billion ▼ -78.1%
2019 4.20x NT$1.34 Billion NT$318.91 Million ▲ +23028.7%
2018 -0.02x NT$-6.42 Million NT$350.44 Million ▼ -101.6%
2017 1.13x NT$633.67 Million NT$562.42 Million ▼ -50.0%
2016 2.25x NT$692.01 Million NT$307.39 Million ▲ +62.4%
2015 1.39x NT$757.44 Million NT$546.57 Million ▲ +4.2%
2014 1.33x NT$625.07 Million NT$469.81 Million ▲ +9.7%
2013 1.21x NT$549.86 Million NT$453.23 Million ▼ -38.2%
2012 1.96x NT$268.11 Million NT$136.67 Million ▼ -61.2%
2011 5.05x NT$448.65 Million NT$88.81 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.