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

Latest as of June 2026: 1.29x

Asia Optical Co Inc (3019) has a Cash Flow Quality Index of 1.29x as of June 2026. Operating cash flow of NT$694.15 Million exceeds net income of NT$536.67 Million, indicating high earnings quality where cash backs reported profits. Explore Asia Optical Co Inc (3019) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.29x
Operating CF / Net Income

Operating Cash Flow

NT$694.15 Million
TWD

Net Income

NT$536.67 Million
TWD

Data as of

Jun 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. For the full cash flow conversion analysis, see Asia Optical Co Inc operating cash flow efficiency.

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

Year-by-year earnings quality comparison for Asia Optical Co Inc.

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.