Shenmao Technology Inc (3305) — Cash Flow Quality Index

Latest as of December 2025: -3.29x

Shenmao Technology Inc (3305) has a Cash Flow Quality Index of -3.29x as of December 2025. Operating cash flow of NT$-273.34 Million is below net income of NT$83.11 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Shenmao Technology Inc (3305) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.29x
Operating CF / Net Income

Operating Cash Flow

NT$-273.34 Million
TWD

Net Income

NT$83.11 Million
TWD

Data as of

Dec 2025
Most recent filing

Shenmao Technology Inc Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Shenmao Technology Inc across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Shenmao Technology Inc cash conversion from operations.

Annual Cash Flow Quality Index for Shenmao Technology Inc (2008–2025)

Year-by-year earnings quality comparison for Shenmao Technology Inc.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -2.33x NT$-976.24 Million NT$418.38 Million ▼ -52.5%
2024 -1.53x NT$-944.45 Million NT$617.20 Million ▼ -149.4%
2023 3.10x NT$711.60 Million NT$229.62 Million ▲ +42.3%
2022 2.18x NT$1.48 Billion NT$677.54 Million ▲ +365.5%
2021 -0.82x NT$-730.03 Million NT$890.16 Million ▼ -202.6%
2020 -0.27x NT$-69.78 Million NT$257.45 Million ▼ -118.2%
2019 1.49x NT$365.89 Million NT$246.20 Million ▼ -32.6%
2018 2.20x NT$341.53 Million NT$154.91 Million ▲ +677.2%
2017 -0.38x NT$-66.57 Million NT$174.29 Million ▲ +61.8%
2016 -1.00x NT$-374.94 Million NT$374.73 Million ▼ -123.5%
2015 4.27x NT$788.56 Million NT$184.84 Million ▲ +535.4%
2014 0.67x NT$296.95 Million NT$442.26 Million ▼ -60.0%
2013 1.68x NT$853.76 Million NT$509.06 Million ▼ -51.9%
2012 3.49x NT$1.23 Billion NT$352.26 Million ▲ +156.7%
2011 1.36x NT$693.63 Million NT$510.29 Million ▲ +177.4%
2010 -1.76x NT$-681.40 Million NT$387.88 Million ▼ -335.4%
2009 0.75x NT$293.93 Million NT$393.91 Million ▼ -78.9%
2008 3.53x NT$920.50 Million NT$260.52 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.