Global View Co Ltd (3040) — Cash Flow Quality Index

Latest as of September 2025: -0.68x

Global View Co Ltd (3040) has a Cash Flow Quality Index of -0.68x as of September 2025. Operating cash flow of NT$-6.69 Million is below net income of NT$9.89 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Global View Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.68x
Operating CF / Net Income

Operating Cash Flow

NT$-6.69 Million
TWD

Net Income

NT$9.89 Million
TWD

Data as of

Sep 2025
Most recent filing

Global View Co Ltd Cash Flow Quality Index (2002–2024)

Historical Cash Flow Quality Index for Global View Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Global View Co Ltd.

Annual Cash Flow Quality Index for Global View Co Ltd (2002–2024)

Year-by-year earnings quality comparison for Global View Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.37x NT$26.83 Million NT$72.78 Million ▼ -77.9%
2023 1.67x NT$107.30 Million NT$64.21 Million ▲ +390.2%
2022 0.34x NT$47.03 Million NT$137.97 Million ▲ +15.7%
2021 0.29x NT$49.70 Million NT$168.61 Million ▲ +55.2%
2020 0.19x NT$82.66 Million NT$435.36 Million ▼ -78.9%
2019 0.90x NT$102.21 Million NT$113.82 Million ▲ +60.6%
2018 0.56x NT$66.38 Million NT$118.72 Million ▲ +7237.1%
2017 -0.01x NT$-6.13 Million NT$782.69 Million ▼ -102.5%
2016 0.31x NT$55.76 Million NT$181.52 Million ▲ +37.7%
2015 0.22x NT$48.17 Million NT$215.94 Million ▲ +35.5%
2014 0.16x NT$100.80 Million NT$612.14 Million ▼ -90.0%
2013 1.65x NT$69.57 Million NT$42.24 Million ▼ -45.5%
2012 3.02x NT$161.88 Million NT$53.56 Million ▼ -31.3%
2011 4.40x NT$125.88 Million NT$28.61 Million ▲ +56.0%
2010 2.82x NT$91.63 Million NT$32.48 Million ▲ +23.1%
2009 2.29x NT$116.39 Million NT$50.79 Million ▲ +113.9%
2008 1.07x NT$151.40 Million NT$141.31 Million ▲ +5.4%
2007 1.02x NT$232.59 Million NT$228.84 Million ▲ +489.8%
2003 0.17x NT$41.00 Million NT$237.87 Million ▼ -68.7%
2002 0.55x NT$220.70 Million NT$400.78 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.