First Insurance Co Ltd (2852) — Cash Flow Quality Index

Latest as of September 2025: 0.94x

First Insurance Co Ltd (2852) has a Cash Flow Quality Index of 0.94x as of September 2025. Operating cash flow of NT$296.53 Million is below net income of NT$314.17 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2852 long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.94x
Operating CF / Net Income

Operating Cash Flow

NT$296.53 Million
TWD

Net Income

NT$314.17 Million
TWD

Data as of

Sep 2025
Most recent filing

First Insurance Co Ltd Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for First Insurance Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check First Insurance Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for First Insurance Co Ltd (2009–2024)

Year-by-year earnings quality comparison for First Insurance Co Ltd. For live market cap and the full company financial profile, see First Insurance Co Ltd (2852) market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.17x NT$1.26 Billion NT$1.08 Billion ▲ +196.2%
2023 0.39x NT$296.95 Million NT$754.47 Million ▲ +316.4%
2022 0.09x NT$63.79 Million NT$674.93 Million ▲ +41.5%
2021 0.07x NT$43.13 Million NT$645.48 Million ▼ -94.5%
2020 1.22x NT$251.50 Million NT$205.94 Million ▲ +105.6%
2019 0.59x NT$394.15 Million NT$663.62 Million ▼ -49.7%
2018 1.18x NT$665.09 Million NT$563.17 Million ▲ +365.6%
2017 0.25x NT$130.75 Million NT$515.53 Million ▼ -52.7%
2016 0.54x NT$302.32 Million NT$564.25 Million ▲ +755.4%
2015 -0.08x NT$-20.76 Million NT$253.98 Million ▼ -112.5%
2014 0.66x NT$332.71 Million NT$507.95 Million ▼ -17.4%
2013 0.79x NT$629.44 Million NT$793.49 Million ▼ -2.0%
2012 0.81x NT$510.73 Million NT$631.06 Million ▲ +19.6%
2011 0.68x NT$285.52 Million NT$421.81 Million ▲ +281.7%
2010 -0.37x NT$-286.71 Million NT$769.61 Million ▼ -174.2%
2009 0.50x NT$94.52 Million NT$188.15 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.