LARGAN Precision Co Ltd (3008) — Cash Flow Quality Index

Latest as of June 2026: 1.40x

LARGAN Precision Co Ltd (3008) has a Cash Flow Quality Index of 1.40x as of June 2026. Operating cash flow of NT$6.55 Billion exceeds net income of NT$4.67 Billion, indicating high earnings quality where cash backs reported profits. Explore LARGAN Precision Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.40x
Operating CF / Net Income

Operating Cash Flow

NT$6.55 Billion
TWD

Net Income

NT$4.67 Billion
TWD

Data as of

Jun 2026
Most recent filing

LARGAN Precision Co Ltd Cash Flow Quality Index (2001–2025)

Historical Cash Flow Quality Index for LARGAN Precision Co Ltd across 25 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of LARGAN Precision Co Ltd.

Annual Cash Flow Quality Index for LARGAN Precision Co Ltd (2001–2025)

Year-by-year earnings quality comparison for LARGAN Precision Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.32x NT$28.12 Billion NT$21.28 Billion ▲ +34.7%
2024 0.98x NT$31.58 Billion NT$32.17 Billion ▼ -3.4%
2023 1.02x NT$18.20 Billion NT$17.90 Billion ▼ -36.0%
2022 1.59x NT$44.21 Billion NT$27.83 Billion ▲ +75.2%
2021 0.91x NT$20.88 Billion NT$23.03 Billion ▼ -1.1%
2020 0.92x NT$29.05 Billion NT$31.69 Billion ▲ +30.8%
2019 0.70x NT$25.63 Billion NT$36.58 Billion ▼ -30.8%
2018 1.01x NT$31.59 Billion NT$31.20 Billion ▲ +2.5%
2017 0.99x NT$31.58 Billion NT$31.96 Billion ▲ +16.3%
2016 0.85x NT$24.00 Billion NT$28.25 Billion ▼ -15.3%
2015 1.00x NT$29.24 Billion NT$29.16 Billion ▲ +17.0%
2014 0.86x NT$19.69 Billion NT$22.96 Billion ▼ -12.7%
2013 0.98x NT$11.30 Billion NT$11.50 Billion ▼ -4.5%
2012 1.03x NT$5.74 Billion NT$5.58 Billion ▼ -19.3%
2011 1.28x NT$6.63 Billion NT$5.20 Billion ▲ +20.0%
2010 1.06x NT$4.30 Billion NT$4.04 Billion ▼ -10.2%
2009 1.18x NT$2.94 Billion NT$2.49 Billion ▼ -13.6%
2008 1.37x NT$4.44 Billion NT$3.24 Billion ▼ -2.7%
2007 1.41x NT$3.62 Billion NT$2.57 Billion ▲ +35.9%
2006 1.04x NT$4.03 Billion NT$3.89 Billion ▲ +37.3%
2005 0.75x NT$1.29 Billion NT$1.71 Billion ▼ -55.0%
2004 1.68x NT$1.89 Billion NT$1.13 Billion ▲ +104.0%
2003 0.82x NT$1.11 Billion NT$1.35 Billion ▲ +3.9%
2002 0.79x NT$687.93 Million NT$870.12 Million ▼ -9.0%
2001 0.87x NT$488.32 Million NT$561.90 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.