Lion Travel Service Co Ltd (2731) — Cash Flow Quality Index
Lion Travel Service Co Ltd (2731) has a Cash Flow Quality Index of -0.15x as of December 2025. Operating cash flow of NT$-56.67 Million is below net income of NT$389.99 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2731 long-term asset investment ratio to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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 Lion Travel Service Co Ltd (2731) tangible net worth to evaluate the tangible quality of the company's equity base.
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 Lion Travel Service Co Ltd (2731) total market value.
| 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 | — |