AOPEN Inc (3046) — Cash Flow Quality Index
Latest as of June 2026:
-0.05x
AOPEN Inc (3046) has a Cash Flow Quality Index of -0.05x as of June 2026. Operating cash flow of NT$-5.76 Million is below net income of NT$121.59 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore AOPEN Inc cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.05x
Operating CF / Net Income
Operating Cash Flow
NT$-5.76 Million
TWD
Net Income
NT$121.59 Million
TWD
Data as of
Jun 2026
Most recent filing
AOPEN Inc Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for AOPEN Inc across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see AOPEN Inc operating cash flow efficiency.
Annual Cash Flow Quality Index for AOPEN Inc (2002–2025)
Year-by-year earnings quality comparison for AOPEN Inc.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.54x | NT$483.34 Million | NT$314.87 Million | ▲ +46.2% |
| 2024 | 1.05x | NT$297.58 Million | NT$283.40 Million | ▼ -38.6% |
| 2023 | 1.71x | NT$397.13 Million | NT$232.21 Million | ▲ +217.3% |
| 2022 | 0.54x | NT$118.58 Million | NT$220.03 Million | ▼ -75.4% |
| 2021 | 2.19x | NT$319.30 Million | NT$145.96 Million | ▲ +441.3% |
| 2018 | -0.64x | NT$-5.91 Million | NT$9.22 Million | ▲ +40.7% |
| 2011 | -1.08x | NT$-42.44 Million | NT$39.24 Million | ▼ -135.7% |
| 2010 | 3.03x | NT$100.56 Million | NT$33.22 Million | ▲ +21.6% |
| 2009 | 2.49x | NT$100.37 Million | NT$40.32 Million | ▲ +1655.7% |
| 2003 | 0.14x | NT$55.11 Million | NT$388.71 Million | ▼ -66.7% |
| 2002 | 0.43x | NT$441.56 Million | NT$1.04 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.