Paragon Technologies Co Ltd (3518) — Cash Flow Quality Index

Latest as of September 2025: -26.33x

Paragon Technologies Co Ltd (3518) has a Cash Flow Quality Index of -26.33x as of September 2025. Operating cash flow of NT$-45.44 Million is below net income of NT$1.73 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Paragon Technologies Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-26.33x
Operating CF / Net Income

Operating Cash Flow

NT$-45.44 Million
TWD

Net Income

NT$1.73 Million
TWD

Data as of

Sep 2025
Most recent filing

Paragon Technologies Co Ltd Cash Flow Quality Index (2008–2022)

Historical Cash Flow Quality Index for Paragon Technologies Co Ltd across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3518 operating cash flow.

Annual Cash Flow Quality Index for Paragon Technologies Co Ltd (2008–2022)

Year-by-year earnings quality comparison for Paragon Technologies Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2022 2.54x NT$145.13 Million NT$57.13 Million ▲ +128.8%
2021 1.11x NT$117.34 Million NT$105.69 Million ▼ -35.5%
2013 1.72x NT$205.75 Million NT$119.49 Million ▼ -63.3%
2011 4.69x NT$158.44 Million NT$33.81 Million ▲ +62.5%
2010 2.88x NT$961.71 Million NT$333.42 Million ▲ +122.5%
2009 1.30x NT$780.13 Million NT$601.79 Million ▲ +20.7%
2008 1.07x NT$636.46 Million NT$592.57 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.