Billion Electric Co Ltd (3027) — Cash Flow Quality Index

Latest as of March 2026: 9.49x

Billion Electric Co Ltd (3027) has a Cash Flow Quality Index of 9.49x as of March 2026. Operating cash flow of NT$59.70 Million exceeds net income of NT$6.29 Million, indicating high earnings quality where cash backs reported profits. Explore 3027 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

9.49x
Operating CF / Net Income

Operating Cash Flow

NT$59.70 Million
TWD

Net Income

NT$6.29 Million
TWD

Data as of

Mar 2026
Most recent filing

Billion Electric Co Ltd Cash Flow Quality Index (2003–2024)

Historical Cash Flow Quality Index for Billion Electric Co Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Billion Electric Co Ltd operating cash flow efficiency.

Annual Cash Flow Quality Index for Billion Electric Co Ltd (2003–2024)

Year-by-year earnings quality comparison for Billion Electric Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.28x NT$12.45 Million NT$44.65 Million ▲ +118.0%
2023 -1.55x NT$-207.77 Million NT$134.36 Million ▼ -249.8%
2022 1.03x NT$68.82 Million NT$66.67 Million ▲ +317.7%
2021 0.25x NT$18.52 Million NT$74.96 Million ▲ +116.1%
2020 -1.53x NT$-57.69 Million NT$37.66 Million ▼ -479.2%
2018 -0.26x NT$-55.27 Million NT$208.96 Million ▼ -103.9%
2016 6.79x NT$294.92 Million NT$43.42 Million ▲ +270.1%
2015 -3.99x NT$-267.12 Million NT$66.89 Million ▼ -469.8%
2014 1.08x NT$62.85 Million NT$58.21 Million ▲ +117.7%
2013 -6.09x NT$-337.30 Million NT$55.36 Million ▼ -247.4%
2012 -1.75x NT$-61.19 Million NT$34.89 Million ▼ -108.3%
2011 21.16x NT$312.79 Million NT$14.78 Million ▲ +321.2%
2010 -9.57x NT$-113.06 Million NT$11.82 Million ▼ -518.6%
2009 2.29x NT$221.76 Million NT$97.02 Million ▼ -84.3%
2008 14.59x NT$176.92 Million NT$12.13 Million ▲ +1047.0%
2007 1.27x NT$312.97 Million NT$246.12 Million ▼ -39.4%
2005 2.10x NT$208.64 Million NT$99.42 Million ▲ +264.7%
2004 0.58x NT$81.06 Million NT$140.88 Million ▼ -54.2%
2003 1.26x NT$175.07 Million NT$139.30 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.