Wha Yu Industrial Co Ltd (3419) — Cash Flow Quality Index

Latest as of June 2023: 2.96x

Wha Yu Industrial Co Ltd (3419) has a Cash Flow Quality Index of 2.96x as of June 2023. Operating cash flow of NT$79.09 Million exceeds net income of NT$26.74 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Wha Yu Industrial Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.96x
Operating CF / Net Income

Operating Cash Flow

NT$79.09 Million
TWD

Net Income

NT$26.74 Million
TWD

Data as of

Jun 2023
Most recent filing

Wha Yu Industrial Co Ltd Cash Flow Quality Index (2004–2022)

Historical Cash Flow Quality Index for Wha Yu Industrial Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Wha Yu Industrial Co Ltd (3419) cash conversion ratio.

Annual Cash Flow Quality Index for Wha Yu Industrial Co Ltd (2004–2022)

Year-by-year earnings quality comparison for Wha Yu Industrial Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2022 0.73x NT$18.28 Million NT$24.99 Million ▲ +315.4%
2020 -0.34x NT$-32.29 Million NT$95.06 Million ▼ -114.6%
2018 2.33x NT$148.62 Million NT$63.80 Million ▲ +510.8%
2016 -0.57x NT$-63.42 Million NT$111.85 Million ▼ -123.3%
2012 2.43x NT$214.63 Million NT$88.38 Million ▼ -92.4%
2009 32.10x NT$241.80 Million NT$7.53 Million ▲ +1820.1%
2007 1.67x NT$247.01 Million NT$147.74 Million ▲ +2520.0%
2006 0.06x NT$8.77 Million NT$137.40 Million ▼ -96.6%
2005 1.87x NT$257.53 Million NT$137.58 Million ▲ +8913.3%
2004 0.02x NT$1.74 Million NT$83.59 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.