Asia Optical Co Inc (3019) — Cash Flow Quality Index

Latest as of March 2026: 0.51x

Asia Optical Co Inc (3019) has a Cash Flow Quality Index of 0.51x as of March 2026. Operating cash flow of NT$148.89 Million is below net income of NT$294.22 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Asia Optical Co Inc strategic investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.51x
Operating CF / Net Income

Operating Cash Flow

NT$148.89 Million
TWD

Net Income

NT$294.22 Million
TWD

Data as of

Mar 2026
Most recent filing

Asia Optical Co Inc Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Asia Optical Co Inc across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3019 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Asia Optical Co Inc (2002–2025)

Year-by-year earnings quality comparison for Asia Optical Co Inc. For live market cap and the full company financial profile, see 3019 stock market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.15x NT$2.13 Billion NT$1.84 Billion ▼ -25.0%
2024 1.54x NT$3.83 Billion NT$2.49 Billion ▼ -9.3%
2023 1.70x NT$2.24 Billion NT$1.32 Billion ▲ +26.8%
2022 1.34x NT$2.30 Billion NT$1.72 Billion ▲ +75.3%
2021 0.76x NT$1.59 Billion NT$2.09 Billion ▼ -71.5%
2020 2.68x NT$2.18 Billion NT$813.38 Million ▲ +128.4%
2019 1.17x NT$1.94 Billion NT$1.65 Billion ▼ -11.6%
2018 1.33x NT$2.48 Billion NT$1.87 Billion ▼ -35.1%
2017 2.05x NT$2.30 Billion NT$1.13 Billion ▼ -29.7%
2016 2.91x NT$3.33 Billion NT$1.14 Billion ▼ -47.4%
2015 5.54x NT$2.21 Billion NT$398.47 Million ▲ +88.0%
2008 2.95x NT$3.01 Billion NT$1.02 Billion ▲ +88.1%
2007 1.57x NT$3.39 Billion NT$2.16 Billion ▲ +13.4%
2006 1.38x NT$3.07 Billion NT$2.22 Billion ▲ +10.3%
2005 1.25x NT$3.49 Billion NT$2.79 Billion ▲ +21.5%
2004 1.03x NT$2.51 Billion NT$2.44 Billion ▲ +33.3%
2003 0.77x NT$1.52 Billion NT$1.96 Billion ▼ -41.0%
2002 1.31x NT$1.67 Billion NT$1.27 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.