First Insurance Co Ltd Cash Flow Quality Index

Latest as of March 2026: 0.21x

First Insurance Co Ltd cash flow quality index. First Insurance Co Ltd (2852) has a Cash Flow Quality Index of 0.21x as of March 2026. Operating cash flow of NT$64.85 Million is below net income of NT$301.90 Million, suggesting accrual-heavy earnings not yet converted to cash. See First Insurance Co Ltd free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.21x
Operating CF / Net Income

Operating Cash Flow

NT$64.85 Million
TWD

Net Income

NT$301.90 Million
TWD

Data as of

Mar 2026
Most recent filing

Cash Flow Quality Index of First Insurance Co Ltd (2009–2025)

Cash flow quality index of First Insurance Co Ltd from 2009 to 2025. Historical Cash Flow Quality Index for First Insurance Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore how well can First Insurance Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

First Insurance Co Ltd Cash Flow Quality Index by Year (2009–2025)

First Insurance Co Ltd cash flow quality index by year from 2009 to 2025. Year-by-year earnings quality comparison for First Insurance Co Ltd. For the full cash flow conversion analysis, see First Insurance Co Ltd (2852) cash conversion ratio.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.61x NT$537.16 Million NT$880.19 Million ▼ -47.7%
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.